RAISE Act of 2025

Financial Relief for Educators: Eligible educators can receive a refundable tax credit consisting of $1,000 plus an applicable amount based on their school's student poverty ratio (Section 2(a)).

Support for Early Childhood Educators: The bill expands the deduction for educator expenses to include early childhood educators in programs serving at least 1,020 hours during a year (Section 3(b)).

Increased Expense Deductions: The deduction for certain elementary and secondary school teacher expenses is increased from $250 to $500 (Section 3(a)).

Salary and Professional Support: Local educational agencies that maintain or increase salary schedules may receive grants to fund teacher preparation, certification, leadership, and mentoring programs (Section 4).

Protection Against Pay Reductions: The bill prohibits state and local agencies from reducing teacher pay or loan forgiveness programs because of the new tax credit (Section 2(c)).

Protection Against Retaliation: Employers are prohibited from changing a teacher's work assignment or location specifically to prevent them from receiving or increasing their tax credit (Section 2(d)).

Employer Restrictions on Collective Bargaining: Employers engaged in collective bargaining are prohibited from including the teacher tax credit amount when determining salary or other compensation (Section 2(d)).

Stringent Requirements for Educators: To be considered an "eligible educator," certain teachers must meet specific State certification, licensure, and duration of employment requirements (Section 2(c)).