S 5423 — 119th Congress

Support Our Educators Act of 2026

Introduced Sep 17, 2026 Open for voting
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Core Policy Mechanism Top 2

New Tax Deduction for Home Educators

Creates a new federal tax deduction — up to $600 per year — for parents who homeschool their children, covering costs like books, supplies, and computer equipment used in home instruction.

  • Population Scope Low Homeschooling families represent roughly 3-4% of the U.S. school-age population, well under the 10% threshold for a Medium score.
  • Budgetary Magnitude Medium The deduction reduces federal income tax revenue on a recurring basis, capped at $600 per eligible household annually, but the total revenue loss depends on homeschool family uptake across a relatively small population.
  • Legal / Regulatory Depth High Creates a new enforceable statutory entitlement — IRC Section 226 — granting home-educating parents a federal tax deduction that did not previously exist in law.
  • Degree of Discretion Granted Low The deduction is mandatory ('shall be allowed') with fixed eligibility criteria and a hard dollar cap, leaving the IRS no interpretive latitude on amount or availability.
  • Implementation & Enforcement Burden Low No new enforcement infrastructure is required; the IRS administers the deduction through existing self-reported tax filing, imposing only the routine compliance burden of recordkeeping by claimants.
  • Temporal Commitment High Effective for all taxable years after December 31, 2025 with no expiry or reauthorization requirement, persisting indefinitely until Congress affirmatively repeals it.
No signal yet

Regulatory or Legal Changes Top 2

Increase Educator Expense Deduction to $600

Raises the federal tax deduction that traditional school teachers can claim for out-of-pocket classroom expenses from $250 to $600 per year, and resets the inflation-adjustment baseline to 2025.

  • Population Scope Low K-12 classroom teachers number roughly 3-4 million — under 2% of the U.S. adult population — making the directly affected population well below the 10% threshold.
  • Budgetary Magnitude Medium Raising the deduction cap from $250 to $600 increases the per-teacher revenue reduction by up to $350 annually on a recurring basis; aggregate cost depends on uptake across ~3-4 million eligible educators.
  • Legal / Regulatory Depth Medium Amends an existing statutory entitlement by raising its dollar ceiling and rebaselineing its inflation index — a quantitative adjustment to a pre-existing legal right rather than creation of a new substantive mandate.
  • Degree of Discretion Granted Low The amended deduction remains mandatory ('shall') with a fixed new cap and mechanical inflation-adjustment formula, affording the IRS no discretion over availability or amount.
  • Implementation & Enforcement Burden Low No new enforcement infrastructure is required; the IRS continues to administer the deduction through existing self-reported tax filing mechanisms.
  • Temporal Commitment High Effective for all taxable years after December 31, 2025 with no expiry or reauthorization requirement, persisting indefinitely until Congress affirmatively acts to change it.
No signal yet

No possible riders have been surfaced for this bill.

Summary

This bill makes two changes to the federal tax code for people who teach children. First, it raises the tax deduction for classroom expenses that traditional public and private school teachers can claim — from $250 to $600 per year. Second, it creates a new, equal deduction for parents who homeschool their children, covering costs like books, supplies, and computer equipment used in home instruction.

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Version Event Date User support Your vote Roll calls
Original
Initial publication
Sep 17, 2026
Sep 17, 2026 No votes yet — —

Core Policy Mechanism Top 2

New Tax Deduction for Home Educators

Creates a new federal tax deduction — up to $600 per year — for parents who homeschool their children, covering costs like books, supplies, and computer equipment used in home instruction.

  • Population Scope Low Homeschooling families represent roughly 3-4% of the U.S. school-age population, well under the 10% threshold for a Medium score.
  • Budgetary Magnitude Medium The deduction reduces federal income tax revenue on a recurring basis, capped at $600 per eligible household annually, but the total revenue loss depends on homeschool family uptake across a relatively small population.
  • Legal / Regulatory Depth High Creates a new enforceable statutory entitlement — IRC Section 226 — granting home-educating parents a federal tax deduction that did not previously exist in law.
  • Degree of Discretion Granted Low The deduction is mandatory ('shall be allowed') with fixed eligibility criteria and a hard dollar cap, leaving the IRS no interpretive latitude on amount or availability.
  • Implementation & Enforcement Burden Low No new enforcement infrastructure is required; the IRS administers the deduction through existing self-reported tax filing, imposing only the routine compliance burden of recordkeeping by claimants.
  • Temporal Commitment High Effective for all taxable years after December 31, 2025 with no expiry or reauthorization requirement, persisting indefinitely until Congress affirmatively repeals it.
No signal yet

Core Policy Mechanism

New Tax Deduction for Home Educators

Regulatory or Legal Changes Top 2

Increase Educator Expense Deduction to $600

Raises the federal tax deduction that traditional school teachers can claim for out-of-pocket classroom expenses from $250 to $600 per year, and resets the inflation-adjustment baseline to 2025.

  • Population Scope Low K-12 classroom teachers number roughly 3-4 million — under 2% of the U.S. adult population — making the directly affected population well below the 10% threshold.
  • Budgetary Magnitude Medium Raising the deduction cap from $250 to $600 increases the per-teacher revenue reduction by up to $350 annually on a recurring basis; aggregate cost depends on uptake across ~3-4 million eligible educators.
  • Legal / Regulatory Depth Medium Amends an existing statutory entitlement by raising its dollar ceiling and rebaselineing its inflation index — a quantitative adjustment to a pre-existing legal right rather than creation of a new substantive mandate.
  • Degree of Discretion Granted Low The amended deduction remains mandatory ('shall') with a fixed new cap and mechanical inflation-adjustment formula, affording the IRS no discretion over availability or amount.
  • Implementation & Enforcement Burden Low No new enforcement infrastructure is required; the IRS continues to administer the deduction through existing self-reported tax filing mechanisms.
  • Temporal Commitment High Effective for all taxable years after December 31, 2025 with no expiry or reauthorization requirement, persisting indefinitely until Congress affirmatively acts to change it.
No signal yet

Regulatory or Legal Changes

Increase Educator Expense Deduction to $600