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H.R. 10030 · House bill · 119th Congress
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This Act may be cited as the “Supporting Our Educators Act of 2026”.
(a) In general.— Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended by striking “$250” and inserting “$600”.
(b) Conforming amendments.— Section 62(d)(3) of the Internal Revenue Code of 1986 is amended—
(1) by striking “2015” and inserting “2026”,
(2) by striking “$250” and inserting “$600”, and
(3) by striking “calendar year 2014” and inserting “calendar year 2025”.
(c) Effective date.— The amendments made by this section shall apply with respect to taxable years beginning after December 31, 2025.