Calendar No. 454

To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.

To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

SEC. 2. Educator expense deduction to include early childhood educators.

(a) In general.—Section 62(d)(1) of the Internal Revenue Code of 1986 is amended—

(1) in subparagraph (A), by striking “a kindergarten through grade 12 teacher” and inserting “an early childhood or kindergarten through grade 12 teacher”, and

(2) in subparagraph (B), to read as follows:

“(B) SCHOOL.—The term ‘school’ means—

“(i) in the case of early childhood education, any school or childcare facility which—

“(I) provides educational or childcare services for more than 2 individuals (other than individuals who reside at the school or facility) who have not attained age 6, and

“(II) operates at the public expense or receives a fee, payment, or grant for providing such services for any of the individuals (regardless of whether such school or facility is operated for profit), and

“(ii) in the case of elementary education or secondary education (kindergarten through grade 12), any school which provides such education, as determined under State law.”.

(b) Conforming amendment.—Section 62(a)(2)(D) of such Code is amended by striking “Certain expenses of elementary and secondary school teachers” in the heading and inserting “Certain expenses of early childhood, elementary, and secondary school teachers”.

(c) Effective date.—The amendments made by this section shall apply to expenses paid or incurred in taxable years beginning after December 31, 2025.

Passed the House of Representatives April 27, 2026.

Clerk.