Increase in deduction for certain expenses of elementary and secondary school teachers

(a) In general Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended— (1) by striking elementary and secondary school teachers in the heading and inserting eligible educators, and (2) by striking $250 and inserting $1,000. (b) Conforming amendments Section 62(d)(3) of the Internal Revenue Code of 1986 is amended— (1) by striking 2015 and inserting 2026, (2) by striking $250 and inserting $1,000, and (3) by striking calendar year 2014 and inserting calendar year 2025. (c) Effective date The amendments made by this section shall apply with respect to taxable years beginning December 31, 2025.