Read twice and referred to the Committee on Finance.
This bill amends the Internal Revenue Code to expand the above-the-line educator expense deduction. It adds certain nonathletic supplies for health and physical education, broadens the eligible category to include interscholastic sports administrators and coaches, and adds “other instructional school personnel.” The changes apply to taxable years beginning after December 31, 2023.
Progressive wants broader, larger educator investments beyond this modest change.
Relative to its intended legislative type, this bill is a concise statutory amendment to the Internal Revenue Code that clearly states its purpose and specifies the textual changes and an effective date.
This bill amends the Internal Revenue Code to expand the above-the-line educator expense deduction.
It adds certain nonathletic supplies for health and physical education, broadens the eligible category to include interscholastic sports administrators and coaches, and adds “other instructional school personnel.” The changes apply to taxable years beginning after December 31, 2023.
Substantive but small, noncontroversial change; more likely if attached to a larger tax or budget bill than as standalone legislation.
Relative to its intended legislative type, this bill is a concise statutory amendment to the Internal Revenue Code that clearly states its purpose and specifies the textual changes and an effective date. It accomplishes a narrowly scoped change through direct edits to section 62.
Progressive wants broader, larger educator investments beyond this modest change.
These are examples from the analysis, not a ranked list of the most-affected groups.
Progressive wants broader, larger educator investments beyond this modest change.
Likely supportive of expanding support to educators and coaches but sees the change as modest.
Would view this as a welcome acknowledgment of educators’ out-of-pocket costs, while preferring larger direct investments; fiscal impacts are uncertain.
Practical and generally favorable: a small, bipartisan tax code fix with limited fiscal exposure.
Would want clearer statutory definitions and IRS guidance to avoid inconsistent application; revenue effects should be scored.
Generally supportive of giving teachers and coaches tax relief and recognizing coaches’ instructional role.
May caution against expanding carve-outs in the tax code and prefers narrow, administrable rules.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Substantive but small, noncontroversial change; more likely if attached to a larger tax or budget bill than as standalone legislation.
The bill has not accumulated any surfaced votes yet.
Progressive wants broader, larger educator investments beyond this modest change.
Substantive but small, noncontroversial change; more likely if attached to a larger tax or budget bill than as standalone legislation.
Relative to its intended legislative type, this bill is a concise statutory amendment to the Internal Revenue Code that clearly states its purpose and specifies the textual changes and an effective date. It accomplishes…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.