Section 1 Short title
This Act may be cited as the “Pre-K Teacher Parity Act”.
Pre-K Teacher Parity Act
A BILL
To amend the Internal Revenue Code of 1986 to extend the above-the-line deduction for certain expenses of elementary and secondary school teachers to individuals involved in early childhood education programs.
Sec. 2 Above-the-line deduction of certain expenses of elementary and secondary school teachers extended to certain individuals involved in early childhood education programs
In general— Section 62(d)(1)(A) of the Internal Revenue Code of 1986 is amended by striking “an individual who” and all that follows and inserting
“(i) provides instruction, child care, or administrative support in an early childhood education program, or
“(ii) is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school.”
Early childhood education program— Section 62(d)(1) of such Code is amended by adding at the end the following new subparagraph:
“(C) Early childhood education program—For purposes of this paragraph, the term “early childhood education program” means—
“(i) a Head Start program or an Early Head Start program carried out under the Head Start Act including a migrant or seasonal Head Start program, an Indian Head Start program, or a Head Start program or an Early Head Start program that also receives State funding,
“(ii) a State licensed or regulated child care program, or
“(iii) a program that serves children from birth through age six, that addresses the children’s cognitive (including language, early literacy, and early mathematics), social, emotional, and physical development, and is—
“(I) a State prekindergarten program,
“(II) a program authorized under section 619 or part C of the Individuals with Disabilities Education Act, or
“(III) a program operated by a local educational agency.”
Effective date— The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.