Sec. 70110. Termination of miscellaneous itemized deductions other than educator expenses
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Section 67(g) is amended— by striking , and before January 1, 2026 , and by striking in the heading and inserting 2018 through 2025 . beginning after 2017 Section 67(b) is amended by striking and at the end of paragraph (11), by striking the period at the end of paragraph
(12)and inserting , and , and by adding at the end the following new paragraph: the deductions allowed by section 162 for educator expenses (as defined in subsection (g)). . Section 67 is amended by redesignating subsection (g), as amended by this section, as subsection (h), and by inserting after subsection
(f)the following new section: For purposes of subsection (b)(13), the term educator expenses means expenses of a type which would be described in section 62(a)(2)(D) if— such section were applied— without regard to the dollar limitation, without regard to (other than nonathletic supplies for courses of instruction in health or physical education) in clause
(ii)thereof, and by substituting as part of instructional activity for in the classroom in clause
(ii)thereof, and section 62(d)(1)(A) were applied by inserting , interscholastic sports administrator or coach, after counselor . . The amendments made by this section shall apply to taxable years beginning after December 31, 2025.