Lindsey O. Graham Sanctioning Russia and Iran Act of 2026

This bill would let pre-kindergarten teachers and educators take a tax deduction for money they spend out of their own pockets on classroom supplies and professional development, just like kindergarten through 12th-grade teachers already can. Right now, eligible K–12 educators can subtract up to $300 from their income on their tax returns for these kinds of expenses, but pre-K educators are not included. This bill would expand that same tax benefit to cover early childhood educators who work in pre-kindergarten education.

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