H.R. 7157

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7157 Introduced in House (IH)]

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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 (including a charter school), as 
determined under State law.
``(ii) Public school.--The term `public 
elementary or secondary school' means any 
school which provides such education at public 
expense, under public supervision and 
direction, and without tuition charge.
``(2) Increased limit for certain schools.--
``(A) In general.--Subsection (a) shall be applied 
by substituting `$65,000' for `$50,000' with respect to 
an individual in the case of each of the following:
``(i) An eligible educator who meets the 
900 hour requirement under paragraph (1)(A) for 
the taxable year with respect to a school not 
less than 75 percent of the students of which 
are eligible for free or reduced-cost lunches 
under the school lunch program established 
under the National School Lunch Act.
``(ii) An eligible educator who meets the 
900 hour requirement under paragraph (1)(A) for 
the taxable year with respect to a school 
located in a rural area.
``(iii) An eligible educator who meets the 
900 hour requirement under paragraph (1)(A) for 
the taxable year as a teacher, instructor, or 
aid in special education or science, 
technology, engineering, or mathematics.
``(B) Rural area.--For purposes of this paragraph, 
the term `rural area' any area other than--
``(i) city or town that has a population of 
greater than 50,000 inhabitants, and
``(ii) any urbanized area contiguous and 
adjacent to a city or town described in clause 
(i).
``(3) Wages.--The term `wages' means all remuneration for 
services performed by an employee for the employee's employer, 
but only to the extent includible in gross income of the 
individual.
``(c) Regulations.--The Secretary shall prescribe such rules as may 
be necessary to carry out the purposes of this section, including a 
process through which elementary and secondary schools can provide to 
eligible educators and the Secretary statements demonstrating an 
individual as having met for any period the requirements of subsection 
(b)(1)(A) and any of the requirements of clause (i), (ii), or (iii) of 
subsection (b)(2)(A).''.
(b) Conforming Amendment.--The table of sections for part III of 
subchapter B of chapter 1 of such Code is amended by inserting before 
the item relating to section 140 the following new item:

``Sec. 139M. K-12 public school teacher wages.''.
(c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
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