To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.

[AI summary unavailable — showing source text] This bill increases from $250 to $1,000 the tax deduction for certain expenses (e.g., books, supplies, computer equipment and software) of eligible educators (i.e., a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year).  …