S. 5423 – Support Our Educators Act of 2026

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Updated September 25, 2026 at 2:51 AM UTC

The Support Our Educators Act of 2026 would raise the tax deduction that teachers can claim for classroom‑related expenses from $250 to $600. It expands the deduction to include "eligible educators," which adds parents who homeschool their children. The new deduction for home educators covers costs such as curriculum materials, books, supplies, computers and related software, but is capped at the same $600 limit. The changes take effect for tax years beginning after December 31, 2025.

Key Provisions

Increases the allowable deduction for eligible educators (including teachers and home educators) from $250 to $600 per year.
Renames the deduction category from "elementary and secondary school teachers" to "eligible educators" to broaden who can claim it.
Creates a new deduction specifically for home educators, allowing them to deduct expenses for curriculum, books, supplies, computer equipment, and related materials used in teaching their children.
Sets the same $600 maximum limit for the home educator deduction as for other eligible educators.
Applies the changes to taxable years beginning after December 31, 2025.

Legislative Activity

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1 earlier action

SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

September 17, 2026

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SenateIntro Referral

Introduced in Senate

September 17, 2026

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

September 17, 2026

Bill Text

Latest available legislative text

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Introduced in SenateIssued September 17, 2026

II

119th CONGRESS

2d Session

S. 5423

IN THE SENATE OF THE UNITED STATES

September 17, 2026

Mr. Kennedy introduced the following bill; which was read twice and referred to the Committee on Finance

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.

1.

Short title

This Act may be cited as the Support Our Educators Act of 2026.

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:

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 an amount equal to the expenses paid or incurred by the eligible home educator—

(1)

by reason of the participation of the eligible home educator in courses related to—

(A)

the curriculum in which the eligible home educator provides instruction, or

(B)

such eligible educator's children, and

(2)

in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible home educator at the location where the educator teaches such individual's children.

(b)

Limitation

The amount allowed as a deduction under this section for any taxable year shall not exceed the amount in effect under section 62(a)(2)(D).

(c)

Eligible home educator

For purposes of this section, the term eligible home educator means any individual who teaches such individual's children at a home school which—

(1)

provides elementary or secondary education (kindergarten through grade 12), as determined under State law, and

(2)

is treated as a home school or a private school under State law.

.

(B)

Clerical amendment

The table of sections for part VII of subchapter A of chapter 1 of such Code is amended by redesignating the item relating to section 226 as relating to section 227 and by inserting after the item relating to section 225 the following new item:

Sec. 226. Deduction for certain expenses of home educators.

.

(2)

Deduction allowed in computing adjusted gross income

Section 62(a) of the Internal Revenue Code of 1986 is amended by inserting after paragraph (21) the following new paragraph:

(22)

Expenses of home educators

The deduction allowed by section 226.

.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2025.