The Educators Expense Deduction Modernization Act of 2023 increases the tax deduction for eligible educators like teachers, counselors, and principals from $300 to $1,000. It also requires this deduction amount to be adjusted for inflation each year, so it keeps up with the rising costs of school supplies and other expenses.
Latest Action
Read twice and referred to the Committee on Finance.
AI Summary
Plain-English explanation of this bill
The Educators Expense Deduction Modernization Act of 2023 increases the tax deduction for eligible educators like teachers, counselors, and principals from $300 to $1,000. It also requires this deduction amount to be adjusted for inflation each year, so it keeps up with the rising costs of school supplies and other expenses.
Last updated: 12/29/2025
Official Summary
Congressional Research Service summary
<p><strong>Educators Expense Deduction Modernization Act of </strong><b>2023</b></p> <p>This bill increases from $300 to $1,000 the tax deduction for the expenses of eligible educators. An eligible educator is, with respect to any taxable year, an individual who is a K-12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year. The bill also requires the amount of the deduction to be adjusted annually for inflation. </p>
Key Points
Main provisions of the bill
Increases the tax deduction for eligible educators from $300 to $1,000
Requires the deduction amount to be adjusted for inflation each year
Eligible educators include K-12 teachers, instructors, counselors, principals, and aides who work at least 900 hours per school year
How This Impacts Americans
Potential effects on citizens and communities
This bill would benefit public school teachers, counselors, and other educators by allowing them to deduct more of the money they spend out-of-pocket on school supplies, classroom materials, and other work-related expenses. This could provide meaningful financial relief and support for these essential workers.
Policy Areas
Primary Policy Area
Taxation
Scope & Jurisdiction
Jurisdiction Level
federal
Congressional Session
119th Congress
Citation Reference
2731, 119th Congress (2025). "Empowering Striking Workers Act of 2025". Source: Voter's Right Platform. https://votersright.org/bills/118-s-2731