The One Big Beautiful Bill Act, enacted on July 4, 2025 as Public Law 119-21, introduced a wide range of changes that will impact tax returns for the 2025 tax year and beyond.
Starting in tax year 2026, the deduction for educator expenses is a miscellaneous itemized deduction. As a result, it is no longer subject to the limit of $300 per educator. Additionally, this deduction has been expanded to include coaches and sports administrators. The scope of covered expenses has been expanded to cover these activities.
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