Increases tax deduction for educators' expenses and extends it to home educators.

The bill amends the Internal Revenue Code to raise the deduction limit for expenses of eligible educators from $250 to $600. It also introduces a new deduction for home educators, allowing them to deduct expenses related to their children's education, such as books, supplies, and computer equipment. The changes apply to taxable years beginning after December 31, 2025.

Increases tax deduction for educators' expenses and extends it to home educators.

The bill amends the Internal Revenue Code to raise the deduction limit for expenses of eligible educators from $250 to $600. It also introduces a new deduction for home educators, allowing them to deduct expenses related to their children's education, such as books, supplies, and computer equipment. The changes apply to taxable years beginning after December 31, 2025.