H.R. 5334

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES · September 11, 2025 · Sponsor: Mr. Panetta · Committee: Committee on Ways and Means

Table of contents

• H.R. 5334
  • SEC. 1. Short title
  • SEC. 2. Educator expense deduction to include early childhood educators

SEC. 1. Short title

• This Act may be cited as the or the .

SEC. 2. Educator expense deduction to include early childhood educators

• (a) In general
  • of the Internal Revenue Code of 1986 is amended— Section 62
    • in subsection (a)(2)(D), by striking the heading and inserting ;
    • in subsection (d)(1)(A), by striking kindergarten through grade 12 teacherand inserting early childhood educator, kindergarten through grade 12 teacher, ; and
    • in subsection (d)(1)(B), by striking elementary education or secondary education (kindergarten through grade 12)and inserting early childhood education, elementary education, or secondary education (pre-kindergarten through grade 12), .
• (b) Effective date
  • The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2024.