This bill increases the tax deduction for out-of-pocket classroom expenses from $250 to $600 for elementary and secondary school teachers, effective for tax years beginning in 2025. It also creates a new equivalent $600 tax deduction for homeschooling parents who incur expenses for courses, books, supplies, computer equipment, and other educational materials used to teach their own children in grades kindergarten through twelve. The deduction applies only to homeschools recognized as such under state law. The bill does not specify any direct federal funding or appropriations, as it operates through the tax code to reduce taxable income. Both the expanded teacher deduction and the new homeschool deduction take effect for tax years beginning after December 31, 2024.