Referred to the House Committee on Ways and Means.
This bill raises the above-the-line deduction for qualified elementary and secondary school teachers from $250 to $1,000 and requires the amount be adjusted annually for inflation. It updates statutory cross-references to 2024/2025 and takes effect for taxable years beginning after December 31, 2024.
Progressives emphasize teacher aid and indexing benefits
Relative to its intended legislative type, this bill is a narrowly scoped substantive change that clearly identifies the statutory provisions to be amended and specifies an effective date.
This bill raises the above-the-line deduction for qualified elementary and secondary school teachers from $250 to $1,000 and requires the amount be adjusted annually for inflation.
It updates statutory cross-references to 2024/2025 and takes effect for taxable years beginning after December 31, 2024.
Modest, widely sympathetic change but creates revenue loss and would likely need inclusion in broader legislation to clear the Senate.
Relative to its intended legislative type, this bill is a narrowly scoped substantive change that clearly identifies the statutory provisions to be amended and specifies an effective date. It replaces the current $250 deduction with $1,000 and updates related calendar-year references to effect indexing beginning in the new timeframe.
Progressives emphasize teacher aid and indexing benefits
These are examples from the analysis, not a ranked list of the most-affected groups.
Progressives emphasize teacher aid and indexing benefits
Overall supportive: views the increase as a practical, direct benefit to classroom teachers who pay out-of-pocket.
Sees indexing as important to prevent future erosion of the deduction’s value.
Generally favorable but pragmatic: supports teacher relief while wanting clarity on fiscal cost and implementation.
Likely to back it if administratively simple and not fiscally open-ended.
Skeptical: sees a tax expenditure that expands deductions and costs revenue.
Prefers state/local solutions or targeted help, and wants offsets or sunset provisions.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Modest, widely sympathetic change but creates revenue loss and would likely need inclusion in broader legislation to clear the Senate.
The bill has not accumulated any surfaced votes yet.
Progressives emphasize teacher aid and indexing benefits
Modest, widely sympathetic change but creates revenue loss and would likely need inclusion in broader legislation to clear the Senate.
Relative to its intended legislative type, this bill is a narrowly scoped substantive change that clearly identifies the statutory provisions to be amended and specifies an effective date. It replaces the current $250 d…
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