Tax Deductions for Early Childhood Educators: New Opportunities
This act extends the educator expense deduction to early childhood educators. This means that individuals working with preschool-aged children will be able to deduct work-related expenses, such as educational materials or training, potentially providing them with financial relief. These changes will apply to expenses incurred in taxable years beginning after December 31, 2025.
Key points
Early childhood educators (through pre-kindergarten) will now be eligible for the educator expense deduction, similar to elementary and secondary school teachers.
The ability to deduct costs like classroom supplies, books, or professional development may reduce the tax burden for these educators.
The changes will take effect for expenses incurred in taxable years beginning after December 31, 2025.
Introduced
Additional Information
Print number: 119_S_2791
Sponsor: Sen. Bennet, Michael F. [D-CO]
Process start date: 2025-09-11