Teacher and Home Educator Deduction

Full Title:
A bill to amend the Internal Revenue Code of 1986 to increase the deduction for certain expenses of elementary and secondary school teachers and to allow an equivalent deduction for home educators.

Summary#

This bill would change the Internal Revenue Code to increase the tax deduction for certain expenses of elementary and secondary school teachers and to create a similar deduction for home educators. The measure was introduced in the United States Senate by Senator John Kennedy on 2026-09-17. The bill has been read twice and referred to the Senate Committee on Finance and is currently in progress.

What it means for you#

  • If you are an elementary or secondary school teacher, the bill aims to increase the deduction you can claim for some classroom or work-related expenses.
  • If you homeschool students, the bill aims to let home educators claim an equivalent deduction for qualifying expenses.
  • Exact eligibility rules, the size of the increased deduction, and how to claim it are not available in the public summary.

Expenses#

The title says the deduction applies to "certain expenses" for elementary and secondary school teachers and to comparable expenses for home educators. No publicly available information describes which specific expenses qualify or how the deduction amount would change.

Proponents' View#

No publicly available information.

Opponents' View#

No publicly available information.