Educator expense deduction to include early childhood educators

(a) In general Section 62 of the Internal Revenue Code of 1986 is amended— (1) in subsection (a)(2)(D), by striking elementary and secondary in the heading and inserting early childhood, elementary, and secondary; (2) in subsection (d)(1)(A), by striking kindergarten through grade 12 teacher and inserting, early childhood or kindergarten through grade 12 teacher, educator; and (3) in subsection (d)(1)(B), by striking elementary education or secondary education and inserting early childhood education (through pre-kindergarten) or elementary or secondary education. (b) Effective date The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2025.