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Educator Tax Deduction

For more than a decade, NEA has fought to make the $250 above-the-line educator tax deduction permanent. With passage of the Protecting Americans from Tax Hikes (PATH) Act of 2015, we achieved that goal—and more. The educator tax deduction is now permanent, indexed to inflation, and can be used for professional development as well as classroom materials and supplies.

The educator tax deduction is available for K-12 teachers, instructors, paraeducators/aides, counselors, and principals

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State Policy


State policy for paraeducators whether through written policy, standards and systems required by state law, administrative guidelines, or regulatory procedures are necessary for paraeducators to meet the instructional and non-instructional needs of students.

Comprehensive state infrastructures and systems should address:

  • roles and responsibilities,
  • standards including knowledge and skill competencies,
  • licensing and credentialing,
  • professional development for those who direct the work of paraeducators,
  • career preparation and orientation, and
  • opportunities for professional growth and career advancement.

The following states have strong, effective paraeducator infrastructure components in place.