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119th Congress Taxation

H.R. 1611: RAISE Act of 2025

Introduced

  1. Introduced (completed)Feb 26, 2025
  2. Passed House (not reached)
  3. Passed Senate (not reached)
  4. To the President (not reached)
  5. Became law (not reached)

Summary

Introduced in House, Feb 26, 2025

This bill establishes a refundable federal tax credit for eligible educators and increases and expands the federal tax deduction for certain classroom and professional development expenses. The bill also increases federal funding for programs that support effective instruction.

Specifically, the bill allows (1) eligible educators (elementary and secondary public school teachers and early childhood educators) to claim a tax credit of $1,000, and (2) eligible educators employed at a qualifying school to claim an additional tax credit of up to $14,000 ($9,000 for an early childhood educator without a bachelor’s degree) based on the qualifying school’s student poverty ratio.

The bill generally defines a qualifying school as

Read the full summary
  • a public elementary or secondary school served by a local education agency eligible for federal grants that support the education of disadvantaged children,
  • an elementary school or secondary school funded by the Bureau of Indian Education, or
  • an early childhood education program serving children who are eligible for certain financial or food assistance.

Further, the bill increases to $500 ($300 in 2025) and continues to adjust annually the above-the-line tax deduction for certain classroom and professional development expenses of educators. The bill also expands eligibility for the credit to include early childhood educators. (Above-the-line tax deductions are subtracted from gross income to calculate adjusted gross income.)

Finally, the bill provides additional funding for education programs, including teacher salary incentive grants and professional development, certificate, and credentialing programs.

Written by the Congressional Research Service, Library of Congress.

Roll calls

0 votes on this bill

No roll call votes have been held on this bill.

Amendments

0 offered

No amendments were offered to this bill.

Cosponsors

52

Who scored on this bill

12 points earned
  1. 1Jahana Hayes D-CT SponsorIntroduced, reached a cosponsor milestone3 events+12
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History

  1. Feb 26, 2025Introduced in the House by Jahana Hayes.
Show the full action history (2 actions)
  1. Feb 26, 2025Introduced in House
  2. Feb 26, 2025Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.