Educators Expense Deduction Modernization Act of 2025

HR 1054, the Educators Expense Deduction Modernization Act of 2025, increases the annual tax deduction available to eligible K-12 teachers for out-of-pocket classroom expenses. The bill raises the deduction limit from $250 to $1,000 per year for qualifying educators, applying to taxable years beginning December 31, 2025. It amends Internal Revenue Code sections 62(a)(2)(D) and 62(d)(3) to update the deduction amount and relevant tax year references. This change directly affects elementary and secondary school teachers who itemize deductions and incur eligible classroom costs. The bill makes no other policy changes beyond modernizing the deduction amount and effective date.