Support Our Educators Act of 2026
- Sponsor
- Sen. Kennedy, John [R-LA]
- Committees
- Finance Committee (primary)
- Last action
- Sep 17, 2026
Bottom line
The bill increases and expands a federal tax deduction for educational expenses, aiming to provide financial relief to both traditional and home educators.
What it actually does
This bill amends the Internal Revenue Code of 1986 to increase the maximum tax deduction for out-of-pocket expenses for elementary and secondary school teachers from $250 to $600. Additionally, it creates a new, equivalent tax deduction for eligible home educators, allowing them to deduct up to $600 for expenses related to curriculum, supplies, computer equipment, and supplementary materials used in teaching their children. Both deductions are above-the-line, meaning they reduce adjusted gross income.
Proponents argue
Supporters argue that this bill provides much-needed financial relief to educators who often pay for classroom supplies and professional development out of their own pockets. They contend that extending this deduction to home educators recognizes the significant financial investment these individuals make in their children's education and promotes parity across different educational settings. Proponents believe it will help alleviate the burden on educators and encourage investment in educational resources.
Opponents contend
Critics might argue that while the intent is good, the increased deduction amount of $600 is still relatively small and may not provide substantial relief, especially given rising costs of educational materials. Some may also raise concerns about the potential for abuse or difficulty in verifying expenses for home educators, or question the equity of providing tax benefits that may disproportionately favor higher-income taxpayers who benefit more from deductions. Others might argue that this represents an expansion of the tax code that could contribute to the national debt without clear evidence of improved educational outcomes.
The bill text is very short and easy to read, making it accessible for anyone to understand its core provisions quickly.
Section 2(a)
Increase in Deduction for Eligible Educators
This section increases the maximum amount that elementary and secondary school teachers can deduct for unreimbursed work-related expenses. Currently, this deduction is capped at $250. This bill raises that cap to $600 and updates the relevant sections of the Internal Revenue Code to reflect this new amount and the base year for future inflation adjustments. It also broadens the heading to 'eligible educators' in anticipation of the new home educator deduction.
Supporters argue
Supporters contend that teachers frequently spend their own money on classroom supplies and professional development, and increasing this deduction acknowledges and partially offsets these essential costs, providing a modest but meaningful financial benefit.
Critics contend
Critics may argue that while beneficial, the $600 cap is still insufficient to cover the actual out-of-pocket expenses many teachers incur, making its impact limited. Some might also suggest that direct funding for schools would be a more effective way to address resource gaps.
Tradeoffs
The provision balances the desire to support educators with concerns about the fiscal impact of expanding tax expenditures. The chosen cap represents a compromise between providing relief and limiting revenue loss.
Section 2(b)
New Deduction for Home Educators
This section creates a new tax deduction specifically for 'eligible home educators.' These individuals can deduct up to $600 for expenses related to courses they take for their curriculum or children, as well as for books, supplies (excluding non-athletic health/physical education supplies), computer equipment (including software and services), and other supplementary materials used in teaching their children at home. The deduction is 'above-the-line,' meaning it reduces a taxpayer's adjusted gross income (AGI). An 'eligible home educator' is defined as someone who teaches their children at a home school providing K-12 education, recognized as a home or private school under state law.