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

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(a) In general Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended by striking $250 and inserting $1000. (b) Conforming amendments Section 62(d)(3) of the Internal Revenue Code of 1986 is amended— (1) by striking 2015 and inserting 2025, (2) by striking $250 and inserting $1000, and (3) by striking calendar year 2014 and inserting calendar year 2024. (c) Effective date The amendments made by this section shall apply with respect to taxable years beginning after December 31, 2024.