[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 228 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 228

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


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 7, 2025

 Mr. Griffith 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 and adjust for 
          inflation the above-the-line deduction for teachers.

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

SECTION 1. 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 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.
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