Termination of Miscellaneous Itemized Deductions Other Than Educator Expenses
Section 70110 · Sec. 70110 ·
What this chapter is about
This part makes the end of most small write-offs permanent. It then carves out what teachers spend. The carve-out reaches coaches and sports staff. It also covers gear for classes outside the classroom.
“Section 67(g) is amended-- (1) by striking ", and before January 1, 2026", and”
The section strikes the words and before January 1, 2026 from section 67(g) of the Internal Revenue Code of 1986, and replaces 2018 Through 2025 in the heading with Beginning After 2017.
What the document actually says
“Section 67(g) is amended-- (1) by striking ", and before January 1, 2026", and”
That sentence, in plain words
Words setting an end date are taken out. Those words were and before January 1, 2026.
What this is about
The heading is reworded to match. It now reads beginning after 2017. So the rule carries on with no end year.
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.
“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.
“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.
The document says “shall apply”Who acts: Secretary of the TreasuryHow: statuteSec. 70110 in the PDF
What the document says
“The amendments made by this section shall apply to taxable years beginning after December 31, 2025.”
The section applies its amendments to taxable years beginning after December 31, 2025.
What the document actually says
“The amendments made by this section shall apply to taxable years beginning after December 31, 2025.”
That sentence, in plain words
The changes start with tax years that begin after December 31, 2025.
What this is about
Earlier tax years are not touched. The old rules still hold for them. The date is fixed in the law.
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.
Each distinct thing the section does: strike the end date and reword the heading, add educator expenses to the list of deductions that survive, define educator expenses so as to reach coaches and non-classroom instruction, and fix the effective date.
The mechanical edits that strike an and and replace a period so a new paragraph can be added, and the redesignation of subsection (g) as subsection (h).
The section works by amending sections 67 and 162 of the Internal Revenue Code of 1986 and points to section 62 of that Code, none of which is indexed here, so what the deductions are cannot be checked against anything on this site.
