Educators Expense Deduction Modernization Act of 2025

This legislation aims to significantly increase the tax deduction available to elementary and secondary school teachers for certain unreimbursed expenses. The primary change involves raising the maximum deduction amount from the current $250 to $1,000 . Additionally, the bill amends the Internal Revenue Code of 1986 by changing the terminology for those eligible for this deduction from "elementary and secondary school teachers" to "eligible educators." These amendments, encompassing both the increased deduction and the updated terminology, are scheduled to apply to taxable years beginning after December 31, 2025 .