US SB2791

Expands the existing educator expense tax deduction under Section 62 of the Internal Revenue Code to include early childhood educators working with children through pre-kindergarten

Amends the definition of eligible educator from "kindergarten through grade 12 teacher" to include "early childhood or kindergarten through grade 12 teacher, educator"

Broadens qualifying educational settings from "elementary education or secondary education" to include "early childhood education (through pre-kindergarten)"

Applies to expenses incurred in taxable years beginning after December 31, 2025

Introduced September 11, 2025 by Senators Bennet (D-CO) and Collins (R-ME) as bipartisan legislation and referred to the Senate Finance Committee