H.R. 1054 — Educators Expense Deduction Modernization Act of 2025

This section provides the short title of the Act as the “Educators Expense Deduction Modernization Act of 2025.”

This section increases the above-the-line deduction for unreimbursed educator expenses to $1,000 (from $250) and renames the deduction for “elementary and secondary school teachers” as a deduction for “eligible educators.” As background, the deduction under section 62 of the Internal Revenue Code of 1986 allows qualifying educators to deduct certain out-of-pocket classroom expenses from gross income. The section also extends the deduction’s inflation adjustment and related calendar-year references to 2026 (from 2015) and calendar year 2025 (from calendar year 2014), and applies the changes to taxable years beginning after December 31, 2025.