,,ii ,cal5d> ,no4 #ded #aai? ,,congress 
#b;d ,session  ,h4 ,r4 #eccd  ,,9 ,,!   
,,s5ate ,,( ,,! ,,unit$ ,,/ates  ,april 
#bh1 #bjbf,receiv$  ,july #ac1          
#bjbf,read ! fir/ "t  ,july #ad1        
#bjbf,read ! second "t & plac$ on !     
cal5d>  ,,an ,,act  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[ e>ly      
*ildhood educators to take ! educator   
exp5se d$uction1 & = o!r purposes4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,support+ ,e>ly-*ildhood ,educators'    
,d$uctions ,act or ! ,,se$ ,act4  #b4   
,educator exp5se d$uction to include    
e>ly *ildhood educators  7a7 ,9 g5]al   
,section #fb7;d77#a7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$-- 7#a7 9 
subp>agraph 7,a71 by /rik+ a k9d]g>t5   
?r\gh grade #ab tea*] & ins]t+ an e>ly  
*ildhood or k9d]g>t5 ?r\gh grade #ab    
tea*]1 &  7#b7 9 subp>agraph 7,b71 to   
read z foll[s3  7,b7 ,s*ool ,! t]m s*ool
 means-- 7i7 9 ! case ( e>ly *ildhood   
education1 any s*ool or *ildc>e facility
 :i*-- 7,i7 provides educational or     

*ildc>e s]vices = m ?an #b individuals  
7o!r ?an individuals :o reside at !     
s*ool or facility7 :o h n atta9$ age #f1
 &  7,,ii7 op]ates at ! public exp5se or
 receives a fee1 paym5t1 or grant =     
provid+ su* s]vices = any ( !           
individuals 7reg>dless ( :e!r su* s*ool 
or facility is op]at$ = pr(it71 &  7ii7 
9 ! case ( elem5t>y education or        
second>y education 7k9d]g>t5 ?r\gh grade
 #ab71 any s*ool :i* provides su*       
education1 z det]m9$ "u ,/ate law4  4   
7b7 ,con=m+ am5dm5t ,section            
#fb7;a77#b77;,d7 ( su* ,code is am5d$ by
 /rik+ ,c]ta9 exp5ses ( elem5t>y &      
second>y s*ool tea*]s 9 ! head+ & ins]t+
 ,c]ta9 exp5ses ( e>ly *ildhood1        
elem5t>y1 & second>y s*ool tea*]s4  7c7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to exp5ses paid or   
incurr$ 9 taxable ye>s beg9n+ aft]      
,decemb] #ca1 #bjbe4  ,pass$ ! ,h\se (  
,repres5tatives ,april #bg1 #bjbf4,kev9 
,f4 ,mc,cumber1,cl]k4  ,july #ad1       
#bjbf,read ! second "t & plac$ on !     

cal5d>