What are Educator expenses under OBBBA Section 70110?
Educator expenses are qualifying costs paid by eligible educators in connection with their instructional role. Under OBBBA Section 70110, educator expenses are preserved as an exception to the termination of miscellaneous itemized deductions through new IRC Section 67(b)(13). The exception applies Section 62(a)(2)(D) without the dollar limitation, removes the nonathletic supplies exclusion for health and physical education, substitutes "as part of instructional activity" for "in the classroom," and adds interscholastic sports administrator or coach after counselor in the eligible educator definition. The change is effective for taxable years beginning after December 31, 2025. Advisors reviewing eligible roles and unreimbursed instructional activity expenses can use the Individuals planning to coordinate role records, reimbursement documentation, and the educator-expense exception review for the 2026 return.
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