S.1697 - Respect, Advancement, and Increasing Support for Educators Act of 2025; RAISE Act of 2025 (119th Congress)
Summary
The "Respect, Advancement, and Increasing Support for Educators Act of 2025" (RAISE Act of 2025) aims to provide financial support to teachers through a refundable tax credit and increased deductions for educator expenses. It also includes provisions to ensure that state and local funding for education is not reduced due to the tax credit. The bill further mandates funding to support local educational agencies that maintain or increase teacher salaries.
The act amends the Internal Revenue Code of 1986 and the Elementary and Secondary Education Act of 1965. It introduces a new tax credit for eligible educators, particularly those in qualifying schools with high student poverty ratios. The bill also expands the deduction for expenses of elementary and secondary school teachers and early childhood educators.
Finally, the bill addresses employer limitations, prohibiting the use of the tax credit in collective bargaining or as a basis for punitive actions against educators.
Expected Effects
The RAISE Act is likely to increase the financial well-being of teachers, especially those in high-poverty schools, through tax credits and increased deductions. This could improve teacher retention and attract new individuals to the profession.
It could also lead to increased investment in teacher preparation and professional development programs at the local level. The mandatory funding provisions may incentivize local educational agencies to maintain or increase teacher salaries.
However, the effectiveness of the act will depend on the actual appropriations made by Congress and the ability of the Secretary of Education to collect and distribute information effectively.
Potential Benefits
- Increased Teacher Income: Provides a refundable tax credit and expands deductions for educator expenses, directly increasing teachers' disposable income.
- Targeted Support: Focuses additional support on teachers in high-poverty schools through the tax credit structure.
- Incentivizes Higher Salaries: Mandatory funding provisions encourage local educational agencies to maintain or increase teacher salaries.
- Supports Professional Development: Allotments can be used for teacher preparation programs, certifications, leadership programs, and professional development.
- Attracts and Retains Educators: Improved compensation and support may attract new teachers and retain experienced ones, particularly in high-need areas.
Potential Disadvantages
- Complexity: The tax credit calculation, especially the applicable amount based on student poverty ratios, could be complex for teachers to understand and claim.
- Administrative Burden: Requires the Secretary of Education to collect and distribute information, potentially creating an administrative burden for schools and agencies.
- Potential for Inefficiency: Mandatory funding may not always be used in the most effective ways to improve teacher quality or student outcomes.
- Limited Scope: The tax credit and deduction increases may not be sufficient to address the broader issues of teacher compensation and working conditions.
- Dependence on Appropriations: The effectiveness of the mandatory funding provisions depends on Congress appropriating the necessary funds.
Constitutional Alignment
The RAISE Act appears to align with the general welfare clause of the Constitution's preamble, which aims to "promote the general Welfare." By supporting educators and incentivizing higher teacher salaries, the act seeks to improve the quality of education, which can contribute to a more informed and productive citizenry.
The act'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. The specific amendments to the Internal Revenue Code are within this constitutional authority.
However, the act's involvement in education, traditionally a state responsibility, raises federalism considerations. While the act does not directly mandate specific educational standards, its financial incentives could influence state and local education policies. This aspect requires careful consideration to avoid infringing on states' rights under the Tenth Amendment.
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).