Supporting Teachers Through Tax Fairness Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7157 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7157 To amend the Internal Revenue Code of 1986 to exclude from gross income up to the first $50,000 wages from employment as a K-12 public school teacher. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES January 20, 2026 Mr. Fields introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to exclude from gross income up to the first $50,000 wages from employment as a K-12 public school teacher. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Supporting Teachers Through Tax Fairness Act''. SEC. 2. K-12 PUBLIC SCHOOL TEACHER EXCLUSION. (a) In General.--Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 140 the following new section: ``SEC. 139M. K-12 PUBLIC SCHOOL TEACHER WAGES. ``(a) In General.--In the case of an individual, gross income shall not include so much of the wages received by such individual with respect to employment as an eligible educator as does not exceed $50,000. ``(b) Definitions and Special Rules.--For purposes of this section-- ``(1) Eligible educator.-- ``(A) In general.--The term `eligible educator' means, with respect to any taxable year, an individual who for at least 900 hours during a school year ending during the taxable year is a kindergarten through grade 12 teacher, instructor, counselor, or aide in a public elementary or secondary school. ``(B) Public school.-- ``(i) In general.--The term `elementary or secondary school' means any school which provides elementary education or secondary education (incl