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139 STAT. 164 PUBLIC LAW 119–21—JULY 4, 2025 earthquake, volcanic eruption, landslide, mudslide, snowstorm, or drought), or, regardless of cause, any fire, flood, or explosion, in any part of the State, which in the determination of the Governor of such State (or the Mayor, in the case of the District of Columbia) and the Secretary causes damage of sufficient severity and magnitude to warrant the application of the rules of this section. ‘‘(ii) STATE.—The term ‘State’ includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 70110. TERMINATION OF MISCELLANEOUS ITEMIZED DEDUC- TIONS OTHER THAN EDUCATOR EXPENSES. (a) IN GENERAL.—Section 67(g) is amended— (1) by striking ‘‘, and before January 1, 2026’’, and (2) by striking ‘‘2018 THROUGH 2025’’ in the heading and inserting ‘‘BEGINNING AFTER 2017’’. (b) DEDUCTION FOR EDUCATOR EXPENSES.— (1) IN GENERAL.—Section 67(b) is amended by striking ‘‘and’’ at the end of paragraph (11), by striking the period at the end of paragraph (12) and inserting ‘‘, and’’, and by adding at the end the following new paragraph: ‘‘(13) the deductions allowed by section 162 for educator expenses (as defined in subsection (g)).’’. (2) INCLUSION OF COACHES AND CERTAIN NONATHLETIC INSTRUCTIONAL EQUIPMENT.—Section 67 is amended by redesig- nating subsection (g), as amended by this section, as subsection (h), and by inserting after subsection (f) the following new section: ‘‘(g) EDUCATOR EXPENSES.—For purposes of subsection (b)(13), the term ‘educator expenses’ means expenses of a type which would be described in section 62(a)(2)(D) if— ‘‘(1) such section were applied— ‘‘(A) without regard to the dollar limitation, ‘‘(B) without regard to ‘(other than nonathletic supplies for courses of instruction in health or physical education)’ in clause (ii) thereof, and ‘‘(C) by substituting ‘as part of instructional activity’ for ‘in the classroom’ in clause (ii) thereof, and ‘‘(2) section 62(d)(1)(A) were applied by inserting ‘, inter- scholastic sports administrator or coach,’ after ‘counselor’.’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 70111. LIMITATION ON TAX BENEFIT OF ITEMIZED DEDUCTIONS. (a) IN GENERAL.—Section 68 is amended to read as follows: ‘‘(a) IN GENERAL.—In the case of an individual, the amount of the itemized deductions otherwise allowable for the taxable year (determined without regard to this section) shall be reduced by 2⁄37 of the lesser of— ‘‘(1) such amount of itemized deductions, or ‘‘(2) so much of the taxable income of the taxpayer for the taxable year (determined without regard to this section and increased by such amount of itemized deductions) as 26 USC 67 note. Definition. 26 USC 165 note.