The RAISE Act of 2025 provides a refundable tax credit for teachers and expands the deduction for teacher expenses.
The RAISE Act of 2025 amends the Internal Revenue Code to introduce a refundable tax credit for eligible educators, including elementary and secondary teachers and early childhood educators. The credit amount is based on the student poverty ratio of the qualifying school where the educator is employed. The bill also increases the deduction for teacher expenses from $250 to $500 and adjusts it for inflation. Additionally, it mandates funding to support local educational agencies that maintain or increase teacher salaries.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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