Allows K-12 educators to deduct qualified expenses up to $300 or $600 for married couples.

Enacts the "educator expense assistance act" to allow K-12 educators to deduct qualified expenses incurred for professional development courses, books, supplies, computer equipment, and supplementary materials. Eligible educators include teachers, instructors, counselors, principals, or aides who work at least 900 hours a school year. The deduction limit is $300 for single filers and $600 for married couples filing jointly, with each spouse being an eligible educator.

Allows K-12 educators to deduct qualified expenses up to $300 or $600 for married couples.

Enacts the "educator expense assistance act" to allow K-12 educators to deduct qualified expenses incurred for professional development courses, books, supplies, computer equipment, and supplementary materials. Eligible educators include teachers, instructors, counselors, principals, or aides who work at least 900 hours a school year. The deduction limit is $300 for single filers and $600 for married couples filing jointly, with each spouse being an eligible educator.