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S. 5423

BillFederalSenateIn Committee
A bill to amend the Internal Revenue Code of 1986 to increase the deduction for certain expenses of elementary and secondary school teachers and to allow an equivalent deduction for home educators.
About This Bill
Committee
Latest Action · September 17, 2026
Read twice and referred to the Committee on Finance.
Introduced
September 17, 2026
Cosponsors (0)
None
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Summary

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The Support Our Educators Act of 2026 increases the tax deduction that public and private school teachers can claim for out-of-pocket classroom expenses from $250 to $600 per year. The bill also creates a new tax deduction for parents who homeschool their children, allowing them to claim up to $600 annually for expenses such as curriculum courses, books, supplies, and computer equipment used in home instruction. Both deductions would apply to expenses incurred starting in 2026 and beyond. The legislation does not include specific federal funding allocations but instead provides tax relief by allowing educators and homeschooling parents to reduce their taxable income. By expanding these deductions, the bill aims to help offset the significant personal expenses that teachers and homeschooling families typically bear when educating students.

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