Educator expenses are added to the deductions that survive
What the document says“the deductions allowed by section 162 for educator expenses (as defined in subsection (g)).”
The section adds a new paragraph (13) to section 67(b) of the Internal Revenue Code of 1986 covering deductions allowed by section 162 for educator expenses as defined in the new subsection (g).
What the document actually says“the deductions allowed by section 162 for educator expenses (as defined in subsection (g)).”
One kind of deduction is added to a list. It covers what an educator spends.
Items on that list are not cut off by the rule above. So educators may still claim these costs. The next part says what counts.
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