US HB5334

Expands the existing educator expense tax deduction (up to $300 above-the-line deduction) to include early childhood educators, who were previously excluded from the benefit available to K-12 teachers

Amends Internal Revenue Code Section 62 to add "early childhood educator" alongside kindergarten through grade 12 teachers as eligible for the deduction

Broadens the definition of qualifying education to include "early childhood education" and changes grade range from "kindergarten through grade 12" to "pre-kindergarten through grade 12"

Applies to expenses incurred in taxable years beginning after December 31, 2024

Introduced with bipartisan sponsorship from 11 Representatives and referred to the House Committee on Ways and Means