H.R. 228 (Introduced in House) — To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.

(a)

In general— Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended by striking “$250” and inserting “$1000”.

(b)

Conforming amendments— Section 62(d)(3) of the Internal Revenue Code of 1986 is amended—

(1)

by striking “2015” and inserting “2025”,

(2)

by striking “$250” and inserting “$1000”, and

(3)

by striking “calendar year 2014” and inserting “calendar year 2024”.

(c)

Effective date— The amendments made by this section shall apply with respect to taxable years beginning after December 31, 2024.

To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.