H.R.1611 - Respect, Advancement, and Increasing Support for Educators Act of 2025; RAISE Act of 2025 (119th Congress)
Summary
H.R. 1611, the RAISE Act of 2025, aims to support educators by providing a refundable tax credit and expanding deductions for teacher expenses. The bill amends the Internal Revenue Code of 1986 to offer a tax credit to eligible educators, supplementing state efforts to provide livable wages. It also increases the deduction for elementary and secondary school teacher expenses and expands it to include early childhood educators.
Furthermore, the bill mandates funding to support local educational agencies that maintain or increase teacher salaries through amendments to the Elementary and Secondary Education Act of 1965.
The bill seeks to improve teacher compensation and support educational agencies in maintaining competitive salaries.
Expected Effects
The RAISE Act is likely to increase the financial well-being of teachers through tax credits and expanded deductions. This could lead to improved teacher retention and attraction, particularly in high-need areas.
Additionally, the mandatory funding provisions could incentivize local educational agencies to prioritize teacher salaries.
However, the effectiveness of the tax credit may depend on its interaction with existing state and local compensation structures, and the increased funding relies on future appropriations.
Potential Benefits
- Provides direct financial relief to teachers through a refundable tax credit.
- Increases the deduction for teacher expenses, further reducing their tax burden.
- Expands the deduction to include early childhood educators, recognizing their important role.
- Incentivizes local educational agencies to maintain or increase teacher salaries through mandatory funding.
- Could potentially improve teacher morale and reduce teacher turnover, leading to better educational outcomes for students.
Potential Disadvantages
- The tax credit's effectiveness may be limited by its interaction with existing state and local tax structures.
- The increased funding for local educational agencies is contingent on future appropriations, creating uncertainty.
- The bill may create administrative burdens for schools and educational agencies in collecting and reporting data.
- There is a potential for unintended consequences, such as employers reducing other forms of compensation in response to the tax credit, despite the bill's prohibitions.
- The bill's focus on tax credits and funding may not address other systemic issues affecting teacher quality and retention, such as working conditions and professional development opportunities.
Constitutional Alignment
The bill's provisions related to taxation fall under the purview of Congress's power to lay and collect taxes, as outlined in Article I, Section 8, Clause 1 of the Constitution. The spending provisions are subject to Congress's power to appropriate funds for the general welfare, also under Article I, Section 8, Clause 1.
The Tenth Amendment reserves powers not delegated to the federal government to the states, and education is traditionally a state responsibility. However, the federal government can incentivize state action through funding and tax policies, as long as these do not unduly coerce the states.
The bill appears to align with the general welfare clause by aiming to improve education through supporting teachers, but the extent of federal intervention in education could raise federalism concerns.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).