“the term `educator expenses' means expenses of a type which would be described in section 62(a)(2)(D) if--”
The section inserts a new subsection (g) into section 67 of the Internal Revenue Code of 1986 defining educator expenses as expenses of a type described in section 62(a)(2)(D) read without the dollar limitation, without the words excluding nonathletic supplies for health or physical education courses, and with the words as part of instructional activity in place of in the classroom, and with section 62(d)(1)(A) read as also naming an interscholastic sports administrator or coach.
What the document actually says
“the term `educator expenses' means expenses of a type which would be described in section 62(a)(2)(D) if--”
That sentence, in plain words
The term covers costs of a kind named in the tax code. The three changes that follow widen it.
What this is about
A dollar cap in that older rule is dropped. Gear for health and sports classes now counts. Costs outside the classroom count too.
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 defined to reach coaches and non-classroom teaching,” 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-definition/ (retrieved October 10, 2026).
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