S.Amdt. 2598

This amendment introduces the Respect, Advancement, and Increasing Support for Educators Act of 2025, also known as the RAISE Act of 2025. It focuses on providing financial relief and support to teachers and early childhood educators through the tax code and federal funding.

• It creates a new refundable teacher tax credit for eligible elementary, secondary, and early childhood educators, which starts at $1,000 and can increase based on the student poverty ratio at qualifying schools.
• It increases the existing tax deduction for out-of-pocket expenses for elementary and secondary school teachers from $250 to $500, and expands this deduction to include early childhood educators who meet specific hour requirements.
• It provides mandatory funding appropriations starting at $5,200,000,000 for fiscal year 2026, with a portion reserved for grants to local educational agencies that maintain or increase teacher salaries.
• It sets rules to protect teachers by prohibiting employers from reducing teacher pay or loan forgiveness because of the tax credit, and bans employers from using the tax credit amount during collective bargaining or changing a teacher's work location to prevent or reduce their tax credit.