# RAISE Act of 2025 - Plain Language Summary

## What This Bill Does

The RAISE Act creates a new federal tax credit to help boost teacher salaries. Teachers would receive a refundable tax credit (money back from the government) to supplement what states and schools already pay them. This is designed to help address teacher pay shortages and make teaching a more financially viable career.

## Who Benefits

The tax credit would go to:
- **Public school teachers** (elementary and secondary) who are certified and teach at least 75% of a full-time schedule
- **Early childhood educators** (preschool and similar programs) who have appropriate credentials and work at qualifying facilities
- Teachers at schools serving low-income students would receive larger credits

The credit amounts are:
- **Base credit**: $1,000 for all eligible teachers
- **Additional credit**: Up to $14,000 more for teachers at high-poverty schools (up to $9,000 for early childhood educators without bachelor's degrees)

## Key Provisions

- Teachers must have been in their position for at least one year to qualify
- The credit is "refundable," meaning teachers get the full amount even if they owe no taxes
- Qualifying schools include public schools eligible for federal Title I funding (schools serving disadvantaged students) and Bureau of Indian Education schools
- Early childhood programs funded through child care assistance programs also qualify

This bill targets financial support toward teachers in under-resourced schools where student poverty is highest.

RAISE Act of 2025

Booker, Cory A.

Respect, Advancement, and Increasing Support for Educators Act of 2025 or the RAISE Act of 2025This bill establishes a refundable federal tax credit for eligible educators and increases and expands the federal tax deduction for certain classroom and professional development expenses. The bill also increases federal funding for programs that support effective instruction.Specifically, the bill allows (1) eligible educators (elementary and secondary public school teachers and early childhood educators) to claim a tax credit of $1,000,&nbsp;and (2)&nbsp;eligible educators employed at a qualifying school to claim an additional tax credit of up to $14,000 ($9,000 for an early childhood educator without a bachelor’s degree) based on the qualifying school’s student poverty ratio.The bill generally defines a qualifying school as<ul><li>a public elementary or secondary school served by a local education agency eligible for federal grants that support the education of disadvantaged children,</li><li>an elementary school or secondary school funded by the Bureau of Indian Education, or</li><li>an early childhood education program serving children who are eligible for certain financial or food assistance.</li></ul>Further, the bill increases to $500 ($300 in 2025) and continues to adjust annually the above-the-line tax deduction for certain classroom and professional development expenses of educators. The bill also expands eligibility for the credit to include early childhood educators. (Above-the-line tax deductions are subtracted from gross income to calculate adjusted gross income.)Finally, the bill provides additional funding for&nbsp;education programs, including teacher&nbsp;salary incentive grants and&nbsp;professional development, certificate, and credentialing programs.