[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5357 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 5357

 To amend the Internal Revenue Code of 1986 to increase the deduction 
   for certain expenses of elementary and secondary school teachers.


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                    IN THE HOUSE OF REPRESENTATIVES

                           September 8, 2023

  Mr. Casten (for himself and Mr. Burchett) introduced the following 
      bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to increase the deduction 
   for certain expenses of elementary and secondary school teachers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Educators Expense Deduction 
Modernization Act of 2023''.

SEC. 2. INCREASE IN DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND 
              SECONDARY SCHOOL TEACHERS.

    (a) In General.--Section 62(a)(2)(D) of the Internal Revenue Code 
of 1986 is amended--
            (1) by striking ``elementary and secondary school 
        teachers'' in the heading and inserting ``eligible educators'', 
        and
            (2) by striking ``$250'' and inserting ``$1,000''.
    (b) Conforming Amendments.--Section 62(d)(3) of the Internal 
Revenue Code of 1986 is amended--
            (1) by striking ``2015'' and inserting ``2023'',
            (2) by striking ``$250'' and inserting ``$1,000'', and
            (3) by striking ``calendar year 2014'' and inserting 
        ``calendar year 2022''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to taxable years beginning December 31, 2022.
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