Allows early childhood educators to claim the educator expense deduction under the Internal Revenue Code.

The Supporting Early-childhood Educators’ Deductions Act of 2025 amends the Internal Revenue Code to expand the educator expense deduction to include early childhood educators. This change allows early childhood educators to deduct unreimbursed expenses related to their profession, aligning their tax treatment with that of kindergarten through grade 12 teachers. The amendments apply to expenses incurred in taxable years beginning after December 31, 2024.

Allows early childhood educators to claim the educator expense deduction under the Internal Revenue Code.

The Supporting Early-childhood Educators’ Deductions Act of 2025 amends the Internal Revenue Code to expand the educator expense deduction to include early childhood educators. This change allows early childhood educators to deduct unreimbursed expenses related to their profession, aligning their tax treatment with that of kindergarten through grade 12 teachers. The amendments apply to expenses incurred in taxable years beginning after December 31, 2024.