Amends the Internal Revenue Code so the above‑the‑line educator expense deduction explicitly covers early childhood educators and early childhood education through pre‑kindergarten. The change inserts the words "early childhood" into the statutory language for the educator expense adjustment and applies to expenses incurred in tax years beginning after December 31, 2025.

This gives early childhood teachers and related staff the same explicit statutory basis to claim the educator expense deduction that K–12 teachers currently have, allowing them to deduct qualifying out‑of‑pocket classroom expenses when filing federal income tax returns beginning with the 2026 tax year.