“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)).”
That sentence, in plain words
One kind of deduction is added to a list. It covers what an educator spends.
What this is about
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.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70110, 139 Stat. 164 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“Educator expenses are added to the deductions that survive,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70110, Sec. 70110. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70110-educator-carveout/ (retrieved October 10, 2026).
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