Section 1 Short title
This Act may be cited as the “Expand Education Deduction for Teachers Act.”
Expand Education Deduction for Teachers Act
A BILL
To amend the Internal Revenue Code of 1986 to increase the educator expense deduction and allow early childhood educators to take the deduction, and for other purposes.
Sec. 2 Educator expense deduction increased, includes early childhood educators
in subsection (a)(2)(D)—
by striking the heading and inserting “Certain expenses of early childhood, elementary, and secondary school teachers.”, and
by striking “not in excess of $250” and inserting “not in excess of $2,000”,
in subsection (d)(1)(A)—
by striking “kindergarten through grade 12 teacher” and inserting, “early childhood educator, kindergarten through grade 12 teacher”, and
by striking “in a school” and inserting “in a school or early childhood education program”, and
by adding at the end of subsection (d)(1) the following new subparagraph:
“(C) Early childhood education program—For purposes of this paragraph, the term “early childhood education program” has the meaning given such term in section 103(8) of the Higher Education Act of 1965 (20 U.S.C. 1003(8)).”
Effective date— The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2022.