Bill > HR5334

This bill amends the Internal Revenue Code to expand the existing educator expense tax deduction to include early childhood educators, who were previously not eligible. Currently, K-12 teachers can deduct up to a certain amount for out-of-pocket classroom expenses, and this bill would extend that same benefit to early childhood educators working in pre-kindergarten settings. Specifically, the bill modifies the language in Section 62 of the tax code to add "early childhood educator" alongside existing references to K-12 teachers and broadens the definition of educational levels from "kindergarten through grade 12" to "pre-kindergarten through grade 12". This change would allow early childhood educators to deduct qualifying expenses they personally pay for classroom supplies and educational materials, providing a financial benefit to professionals who often spend their own money to support their students. The amendments would take effect for expenses incurred in tax years beginning after December 31, 2024, meaning educators could first claim this expanded deduction when filing taxes in 2025 for the 2024 tax year.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/5334/all-info