Section 1 Short title
This Act may be cited as the “Supporting Our Educators Act of 2026”.
Supporting Our Educators Act of 2026
A BILL
To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.
Sec. 2 Increase in deduction for certain expenses of elementary and secondary school teachers
In general— Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended by striking “$250” and inserting “$600”.
by striking “2015” and inserting “2026”,
by striking “$250” and inserting “$600”, and
by striking “calendar year 2014” and inserting “calendar year 2025”.
Effective date— The amendments made by this section shall apply with respect to taxable years beginning after December 31, 2025.