118th Congress · HOUSE BILLBILL

H.R. 5357Educators Expense Deduction Modernization Act of 2023

To amend the Internal Revenue Code of 1986 to increase the deduction for certain expenses of elementary and secondary school teachers.

Taxation
Introduced Sep 8, 2023
Last action Sep 8, 2023
Pipeline · Bill → Law
Step 1
Introduced
Sep 8, 2023
Step 2
Referred
Sep 8, 2023
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

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.

Provisions · 2 sectionsIntroduced in House
Timeline · 2 actions
Sep 8, 2023
Introduced in House
Sep 8, 2023
Referred to the House Committee on Ways and Means.