S. 5423: Support Our Educators Act of 2026

This bill would change the federal tax code to increase and expand an existing education-related tax deduction.

What it would change for teachers

Under current law, some elementary and secondary school teachers can deduct up to $250 a year for certain out-of-pocket classroom expenses. This bill would:

• Raise that deduction limit from $250 to $600.
• Rename the category from “elementary and secondary school teachers” to “eligible educators.”

The bill also updates related tax-code language so the higher limit and new terminology are reflected in the law.

What it would add for home educators

The bill would create a new federal income tax deduction for certain expenses paid by eligible home educators. In plain terms, a parent or other individual who teaches their own children at home could deduct some of the costs of doing so, if the home school meets state-law requirements.

The deductible expenses would include costs tied to:

• Courses related to the curriculum they teach, or related to their children’s education;
• Books and supplies;
• Computer equipment, including related software and services;
• Other equipment and supplementary materials used at the place where the children are taught.

The deduction would not apply to all supplies in every case; for example, the bill excludes certain nonathletic supplies for health or physical education courses.

Limits and eligibility

The new home educator deduction would be capped at the same dollar amount as the educator deduction described above, meaning it could not exceed the amount allowed under the amended teacher deduction.

To qualify as an “eligible home educator,” the person must:

• Teach their own children at a home school; and
• Operate a program that provides kindergarten through 12th grade education under state law and is treated as a home school or private school under state law.

How it would affect taxes

The bill would make these deductions available when calculating adjusted gross income, which can affect a taxpayer’s overall federal income tax liability. The changes would apply to taxable years beginning after December 31, 2025.

Relevant Companies

None found