,,ii  #aai? ,,congress  #a/ ,session    
,s4 #bgia  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #aa1 #bjbe   
,mr4 ,b5net 7= himself & ,ms4 ,coll9s7  
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,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$uction to include    
e>ly *ildhood educators  7a7  ,9 g5]al  
,section #fb ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$--  7#a7 9 subsection   
7a77#b77;,d71 by /rik+ elem5t>y &       
second>y 9 ! head+ & ins]t+ e>ly        
*ildhood1 elem5t>y1 & second>y2  7#b7 9 
subsection 7d77#a77;,a71 by /rik+       
k9d]g>t5 ?r\gh grade #ab tea*] & ins]t+1
 e>ly *ildhood or k9d]g>t5 ?r\gh grade  
#ab tea*]1 educator2 &  7#c7 9          
subsection 7d77#a77;,b71 by /rik+       

elem5t>y education or second>y education
 & ins]t+ e>ly *ildhood education 7?r\gh
 pre-k9d]g>t57 or elem5t>y or second>y  
education4  7b7  ,effective date  ,!    
am5dm5ts made by ?is section %all apply 
to exp5ses incurr$ 9 taxable ye>s beg9n+
 aft] ,decemb] #ca1 #bjbe4