This bill proposes to amend the Internal Revenue Code of 1986 by creating a new exclusion from gross income for K-12 public school teachers. Under this provision, an eligible educator can exclude up to the first $50,000 of their wages received for employment as a kindergarten through grade 12 teacher, instructor, counselor, or aide in a public elementary or secondary school, provided they work at least 900 hours during a school year. The bill further specifies that this exclusion amount can be increased to $65,000 for certain educators. This higher exclusion applies to those working in schools where at least 75 percent of students are eligible for free or reduced-cost lunches, schools located in rural areas, or educators teaching special education or science, technology, engineering, or mathematics (STEM) subjects. The Secretary of the Treasury is directed to prescribe necessary regulations, including a process for schools to provide statements verifying an individual's eligibility. These amendments are set to apply to taxable years beginning after December 31, 2025.