S. 1697 · Where this bill is now
In committee
Introduced in the Senate, May 8, 2025
What this bill does
In plain words · AI-written from the official summaryTax credits and funding boost for teachers
This bill creates tax credits to help elementary, secondary, and early childhood educators with their finances. All eligible teachers get a $1,000 credit, and those teaching at schools with more students in poverty can get an additional credit up to $14,000 (or $9,000 for early childhood educators without a bachelor's degree). The bill also increases how much educators can deduct for classroom supplies and professional development, and provides more federal funding for teacher salary incentives and professional development programs.
How it affects you
If you're a public school teacher or early childhood educator, you could receive tax credits that reduce what you owe in federal taxes, and you'd have a larger deduction for classroom expenses. Teachers at schools serving lower-income students would see the biggest financial benefit. This could help offset some costs educators typically pay out of pocket for supplies and training.
Read the official summary (Introduced in Senate, May 8, 2025)
Respect, Advancement, and Increasing Support for Educators Act of 2025 or the RAISE Act of 2025
This bill establishes a refundable federal tax credit for eligible educators and increases and expands the federal tax deduction for certain classroom and professional development expenses. The bill also increases federal funding for programs that support effective instruction.
Specifically, the bill allows (1) eligible educators (elementary and secondary public school teachers and early childhood educators) to claim a tax credit of $1,000, and (2) eligible educators employed at a qualifying school to claim an additional tax credit of up to $14,000 ($9,000 for an early childhood educator without a bachelor’s degree) based on the qualifying school’s student poverty ratio.
The bill generally defines a qualifying school as
• a public elementary or secondary school served by a local education agency eligible for federal grants that support the education of disadvantaged children,
• an elementary school or secondary school funded by the Bureau of Indian Education, or
• an early childhood education program serving children who are eligible for certain financial or food assistance.
Further, the bill increases to $500 ($300 in 2025) and continues to adjust annually the above-the-line tax deduction for certain classroom and professional development expenses of educators. The bill also expands eligibility for the credit to include early childhood educators. (Above-the-line tax deductions are subtracted from gross income to calculate adjusted gross income.)
Finally, the bill provides additional funding for education programs, including teacher salary incentive grants and professional development, certificate, and credentialing programs.
Written by AI (Claude) using only the official summary by the Congressional Research Service, the Library of Congress’s nonpartisan research staff. It can miss nuance, so check the official summary and the bill text for details.
1st SessionS. 1697
A BILL
RAISE Act of 2025
Sponsor: Sen. Cory A. Booker (D-NJ) · Introduced May 8, 2025 · Taxation · 1 version of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action May 8, 2025: “Read twice and referred to the Committee on Finance.”