Termination of miscellaneous itemized deductions other than educator expenses

(a) In general Section 67(g) is amended— (1) by striking, and before January 1, 2026, and (2) by striking 2018 through 2025 in the heading and inserting beginning after 2017. (b) Deduction for educator expenses (1) In general Section 67(b) is amended by striking and at the end of paragraph (11), by striking the period at the end of paragraph (12) and inserting, and, and by adding at the end the following new paragraph: (13) the deductions allowed by section 162 for educator expenses (as defined in subsection (g)).. (2) Inclusion of coaches and certain nonathletic instructional equipment Section 67 is amended by redesignating subsection (g), as amended by this section, as subsection (h), and by inserting after subsection (f) the following new section: (g) Educator expenses For purposes of subsection (b)(13), the term educator expenses means expenses of a type which would be described in section 62(a)(2)(D) if— (1) such section were applied— (A) without regard to the dollar limitation, (B) without regard to (other than nonathletic supplies for courses of instruction in health or physical education) in clause (ii) thereof, and (C) by substituting as part of instructional activity for in the classroom in clause (ii) thereof, and (2) section 62(d)(1)(A) were applied by inserting, interscholastic sports administrator or coach, after counselor.. (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

(a) In general Section 67(g) is amended— (1) by striking, and before January 1, 2026, and (2) by striking 2018 through 2025 in the heading and inserting beginning after 2017. (b) Deduction for educator expenses (1) In general Section 67(b) is amended by striking and at the end of paragraph (11), by striking the period at the end of paragraph (12) and inserting, and, and by adding at the end the following new paragraph: (13) the deductions allowed by section 162 for educator expenses (as defined in subsection (g)).. (2) Inclusion of coaches and certain nonathletic instructional equipment Section 67 is amended by redesignating subsection (g), as amended by this section, as subsection (h), and by inserting after subsection (f) the following new section: (g) Educator expenses For purposes of subsection (b)(13), the term educator expenses means expenses of a type which would be described in section 62(a)(2)(D) if— (1) such section were applied— (A) without regard to the dollar limitation, (B) without regard to (other than nonathletic supplies for courses of instruction in health or physical education) in clause (ii) thereof, and (C) by substituting as part of instructional activity for in the classroom in clause (ii) thereof, and (2) section 62(d)(1)(A) were applied by inserting, interscholastic sports administrator or coach, after counselor.. (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.