U.S. Congress legislation · 119th Congress
SB5423: Support Our Educators Act of 2026
Status: In committee, September 17, 2026
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.
What the bill says
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.
From the introduced text, September 17, 2026:
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. SECTION 1. Short title This Act may be cited as the Support Our Educators Act of 2026 . SECTION 2. Deduction for certain expenses of eligible educators (a) Increase in limitation for eligible educators (1) In general Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended-- (A) by striking elementary and secondary school teachers in the heading and inserting eligible educators , and (B) by striking $250 and inserting $600 . (2) Conforming amendments Section 62(d)(3) of the Internal Revenue Code of 1986 is amended-- (A) by striking 2015 and inserting 2026 , (B) by striking $250 and inserting $600 , and (C) by striking calendar year 2014 and inserting calendar year 2025 . (b) Application to home educators (1) Deduction allowed (A) In general Part VII of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by redesignating section 226 as section 227 and by inserting after section 225 the following new section: SECTION 226. Deduction for certain expenses of home educators (a) In general In the case of an eligible home educator, there shall be allowed as a deduction …
Sponsors
- Kennedy, John (R) · primary sponsor
Latest actions
- : Read twice and referred to the Committee on Finance.
- : Introduced in Senate
Subjects: Taxation
Common questions
- What is SB5423?
- SB5423 is a bill in Congress (119th Congress): Support Our Educators Act of 2026.
- What does SB5423 do?
- In its own words: 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.
- What is the status of SB5423?
- In committee as of September 17, 2026. Latest action: Read twice and referred to the Committee on Finance. (September 17, 2026).
- Who sponsored SB5423?
- Kennedy, John (R).
- Where is the official record for SB5423?
- On the Congress website: https://www.congress.gov/bill/119th-congress/senate-bill/5423
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.