Educator expense deduction to include early childhood educators
Title IV — Education and workforce training › Subtitle B — Supporting our workforce
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(a) In general Section 62 is amended— (1) in subsection (a)(2)(D), by striking the heading and inserting Certain expenses of early childhood, elementary, and secondary school teachers.; (2) in subsection (d)(1)(A), by striking kindergarten through grade 12 teacher and inserting, early childhood educator, kindergarten through grade 12 teacher; and (3) in subsection (d)(1)(B), by striking elementary education or secondary education (kindergarten through grade 12) and inserting, early childhood education, elementary education, or secondary education (pre-kindergarten through grade 12). (b) Effective date The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2025.