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Plus... Break for Teachers

Good news for elementary and secondary school teachers. The Protecting Americans from Tax Hikes (PATH) Act of 2015 made permanent the deduction allowing eligible educators to take an “above-the-line” deduction of up to $250 per year for qualified expenses (to be indexed for inflation). “Above-the-line” deductions are available whether or not the taxpayer itemizes.

Teachers may claim the deduction to offset the cost of purchasing materials they use in their classrooms. Eligible expenses include books, supplies, computer equipment, related software and services, and other supplementary items used in the classroom.

The PATH Act also expanded the deduction to cover the cost of participation in professional development courses that are related to the teacher’s classroom instruction.

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