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.