,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #gjga  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #aa1 #bjbb,ms4   
,velzquez 7= h]self1 ,mrs4 ,c>olyn ,b4  
,maloney ( ,new ,york1 ,ms4 ,norton1    
,mrs4 ,*]filus-,mc,cormick1 ,mr4        
,gallego1 ,mr4 ,c>bajal1 ,mr4 ,soto1 &  
,mr4 ,v>gas7 introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to increase !     
educator exp5se d$uction & all[ e>ly    
*ildhood educators to take ! d$uction1 &
 = o!r purposes4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,exp& ,education   
,d$uction = ,tea*]s ,act4  #b4 ,educator
 exp5se d$uction increas$1 includes e>ly
 *ildhood educators  7a7 ,9 g5]al       
,section #fb ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$-- 7#a7 9 subsection    
7a77#b77;,d7-- 7,a7 by /rik+ ! head+ &  
ins]t+ ,c]ta9 exp5ses ( e>ly *ildhood1  
elem5t>y1 & second>y s*ool tea*]s41 &   
7,b7 by /rik+ n 9 excess ( #bej & ins]t+
 n 9 excess ( #b1jjj1  7#b7 9 subsection

 7d77#a77;,a7-- 7,a7 by /rik+ k9d]g>t5  
?r\gh grade #ab tea*] & ins]t+1 e>ly    
*ildhood educator1 k9d]g>t5 ?r\gh grade 
#ab tea*]1 &  7,b7 by /rik+ 9 a s*ool & 
ins]t+ 9 a s*ool or e>ly *ildhood       
education program1 &  7#c7 by add+ at ! 
end ( subsection 7d77#a7 ! foll[+ new   
subp>agraph3  7,c7 ,e>ly *ildhood       
education program ,= purposes ( ?is     
p>agraph1 ! t]m e>ly *ildhood education 
program has ! mean+ giv5 su* t]m 9      
section #ajc7h7 ( ! ,high] ,education   
,act ( #aife 7#bj ,u4,s4,c4 #ajjc7h774  
4  7b7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to exp5ses    
incurr$ 9 taxable ye>s beg9n+ aft]      
,decemb] #ca1 #bjbb4