,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #ajac  ,,in ,,the ,,house ,,of  
,,representatives  ,february #ac1       
#bjag,mr4 ,castro of ,texas 7for        
himself1 ,ms4 ,jackson ,lee1 and ,mr4   
,nolan7 introduced the following bill2  
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 extend the above-the-line deduction for
 certain expenses of elementary and     
secondary school teachers to individuals
 involved in early childhood education  
programs4  #a4 ,short title ,this ,act  
may be cited as the ,pre-,k ,teacher    
,parity ,act4  #b4 ,above-the-line      
deduction of certain expenses of        
elementary and secondary school teachers
 extended to certain individuals        
involved in early childhood education   
programs  7a7 ,in general ,section      
#fb7;d77#a77;,a7 of the ,internal       
,revenue ,code of #aihf is amended by   
striking an individual who and all that 
follows and inserting  an individual    

who1 for at least #ijj hours during a   
school year-- 7i7 provides instruction1 
child care1 or administrative support in
 an early childhood education program1  
or  7ii7 is a kindergarten through grade
 #ab teacher1 instructor1 counselor1    
principal1 or aide in a school4  4  7b7 
,early childhood education program      
,section #fb7;d77#a7 of such ,code is   
amended by adding at the end the        
following new subparagraph3  7,c7 ,early
 childhood education program ,for       
purposes of this paragraph1 the term    
early childhood education program       
means-- 7i7 a ,head ,start program or an
 ,early ,head ,start program carried out
 under the ,head ,start ,act including a
 migrant or seasonal ,head ,start       
program1 an ,indian ,head ,start        
program1 or a ,head ,start program or an
 ,early ,head ,start program that also  
receives ,state funding1  7ii7 a ,state 
licensed or regulated child care        
program1 or  7iii7 a program that serves
 children from birth through age six1   

that addresses the children's cognitive 
7including language1 early literacy1 and
 early mathematics71 social1 emotional1 
and physical development1 and is--  7,i7
 a ,state prekindergarten program1      
7,,ii7 a program authorized under       
section #fai or part ,c of the          
,individuals with ,disabilities         
,education ,act1 or  7,,iii7 a program  
operated by a local educational agency4 
4  7c7 ,effective date ,the amendment   
made by this section shall apply to     
taxable years beginning after the date  
of the enactment of this ,act4