H.R. 10030: Supporting Our Educators Act of 2026

This bill would raise the federal “above-the-line” tax deduction available to eligible elementary and secondary school teachers for out-of-pocket classroom expenses. Under current law, teachers can deduct up to $250 of qualifying unreimbursed expenses each year; this bill would increase that amount to $600.

In practical terms, this means teachers who spend their own money on classroom supplies, materials, or other eligible work-related expenses could subtract up to $600 from their income before taxes, instead of $250. The bill also updates related tax code language so the deduction amount and reference years match the new rule.

The change would begin to apply to taxable years starting after December 31, 2025, so it would affect returns filed for 2026 and later years.

What stays the same

• The deduction is still limited to eligible teachers of elementary and secondary school students.
• It is still an “above-the-line” deduction, meaning it is taken before adjusted gross income is calculated.
• Only qualifying unreimbursed expenses would count.

Relevant Companies

None found.