Likely helped
- No clear beneficiaries surfaced yet.
H.R. 228 (119th)Bill Overview
To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.
Taxation|Elementary and secondary educationEmployment and training programs
Sponsor
Cosponsors
Support
Republican
Introduced
Jan 7, 2025
Discussions
Bill Text
Current stageCommittee
Referred to the House Committee on Ways and Means.
Introduced
Committee
Floor
President
Law
01 · The brief
Plain-English summaryWhat this bill actually does
<p>This bill increases the above-the-line tax deduction for unreimbursed expenses incurred by an eligible educator for classroom supplies and certain professional development courses. (Above-the-line deductions are subtracted from gross income to calculate adjusted gross income.)</p><p>Under current law, an eligible educator may deduct up to $300 in 2025 (adjusted annually for inflation) for unreimbursed expenses for classroom supplies and certain professional development courses. An <em>eligible educator</em> is defined as a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who works at least 900 hours during a school year in a school that provides elementary or secondary education. </p><p>Under the bill, an eligible educator may deduct up to $1,000 in 2025 for unreimbursed expenses for classroom supplies and certain professional development.
Why people may split
The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.
Watch point
The next hurdle is converting committee movement into a floor coalition.
<p>This bill increases the above-the-line tax deduction for unreimbursed expenses incurred by an eligible educator for classroom supplies and certain professional development courses. (Above-the-line deductions are subtracted from gross income to calculate adjusted gross income.)</p><p>Under current law, an eligible educator may deduct up to $300 in 2025 (adjusted annually for inflation) for unreimbursed expenses for classroom supplies and certain professional development courses.
An <em>eligible educator</em> is defined as a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who works at least 900 hours during a school year in a school that provides elementary or secondary education. </p><p>Under the bill, an eligible educator may deduct up to $1,000 in 2025 for unreimbursed expenses for classroom supplies and certain professional development.
Passage38/100
This bill has moved beyond introduction, but committee and floor dynamics still determine whether it can build durable support.
CredibilityPartial
How solid the drafting looks.
Contention62/100
The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.
02 · What it does
Who stands to gain, and who may push back.
Likely benefits vs burdens0% / 100%
Likely helpedLikely burdened
These are examples from the analysis, not a ranked list of the most-affected groups.
Likely burdened
- No clear downsides surfaced yet.
03 · Why people split
Why the argument around this bill splits.
The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.
Progressive—
The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.
Centrist—
The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.
Conservative—
The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.
04 · Can it pass?
The path through Congress.
Introduced
Reached or meaningfully advanced
Committee
Reached or meaningfully advanced
Floor
Still ahead
President
Still ahead
Law
Still ahead
Passage likelihood38/100
This bill has moved beyond introduction, but committee and floor dynamics still determine whether it can build durable support.
Why this could stall
- The next hurdle is converting committee movement into a floor coalition.
05 · Recent votes
Recent votes on the bill.
No vote history yet
The bill has not accumulated any surfaced votes yet.
06 · Go deeper
Go deeper than the headline read.
Included on this page
The main political fault lines are not fully surfaced yet, so coalition durability is still unclear.
This bill has moved beyond introduction, but committee and floor dynamics still determine whether it can build durable support.
Unlocked analysis
Pro readers get the full perspective split, passage barriers, legislative design review, stakeholder impact map, and lens-based policy tradeoff analysis for To amend the Internal Revenue Code of 1986 to increase and adj…
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