In 2002, an above-the-line deduction for certain classroom expenses of kindergarten through 12th-grade educators was added to the Internal Revenue Code (“Code”). Under this temporary provision of the Code K-12 teachers, instructors, counselors, principals, or aides could deduct up to $250 directly from income when reporting adjusted gross income. This temporary provision was extended six times before, as part of the Protecting Americans From Tax Hikes (PATH) Act of 2015 finally made this benefit to our nation’s teachers permanent.