I
119th CONGRESS
2d Session
H. R. 10030
IN THE HOUSE OF REPRESENTATIVES
August 3, 2026
Mr. Lawler introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.
Section 1. Short title
This Act may be cited as the Supporting Our Educators Act of 2026
.
Sec. 2. Increase in deduction for certain expenses of elementary and secondary school teachers
(a) In general
Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended by striking $250
and inserting $600
.
(b) Conforming amendments
Section 62(d)(3) of the Internal Revenue Code of 1986 is amended—
(1)
by striking 2015
and inserting 2026
,
(2)
by striking $250
and inserting $600
, and
(3)
by striking calendar year 2014
and inserting calendar year 2025
.
(c) Effective date
The amendments made by this section shall apply with respect to taxable years beginning after December 31, 2025.