Repeal deductions for educational expenses

What has happened

1. Sep 18, 2026 Not started

   Congress moved the other way again. Public Law 119-111 (H.R. 5334, enacted 2026-09-18), Division B, *Supporting Early-Childhood Educators' Deductions*, amends 26 U.S.C. 62(d)(1) so the above-the-line educator expense deduction covers "an early childhood or kindergarten through grade 12 teacher", and defines an early-childhood school to include any school or childcare facility serving more than two children under six for public money or a fee, for-profit or not. It applies to expenses in taxable years beginning after 2025. It widens a deduction for educational expenses, and repeals nothing. Read from the enrolled bill at govinfo, because the Public Law page was not yet posted.

   • H.R. 5334, Lindsey O. Graham Sanctioning Russia and Iran Act of 2026, enrolled (P.L. 119-111), Division B — educator expense deduction extended to early childhood educators

     Primary Congress Sep 18, 2026

2. Jul 4, 2025 Not started

   Congress moved the other way. Public Law 119-21 preserved and widened education tax benefits rather than repealing them: section 70110(b) carved educator expenses out of the miscellaneous-itemized-deduction disallowance and extended them to interscholastic coaches and non-athletic instructional supplies; section 70412 made the exclusion for employer payments of student loans permanent; sections 70413 and 70414 added further K-12 and postsecondary credentialing expenses to the section 529 definition of qualified expenses; and section 70411 created a new credit for contributions to scholarship granting organizations. The student loan interest deduction, the American Opportunity credit and the Lifetime Learning credit all stand.

   • Public Law 119-21 (H.R. 1), enacted July 4, 2025 — secs. 70110(b), 70411-70414

     Primary Congress Jul 4, 2025