Murkowski, Sullivan back tax deduction for early childhood educators

Senate Advances Tax Break for Early Childhood Educators

Alaska early childhood educators who buy their own classroom supplies moved a step closer to a federal tax break Tuesday. The US Senate voted 86-12 to invoke cloture on the motion to proceed to the bill.

Sens. Lisa Murkowski and Dan Sullivan both voted yea. The vote limits debate on the motion to proceed, a procedural step. The Senate must still dispose of that motion before it takes up the bill itself. The bill has not passed the chamber.

The measure would amend the Internal Revenue Code of 1986 to extend the educator expense deduction to early childhood educators. Under current law the deduction is limited to certain primary and secondary school educators, who may claim up to $300 in unreimbursed expenses. The version of the bill, H.R. 5334, that passed the US House of Representatives on April 27 allows a deduction of up to $350.

The Joint Committee on Taxation estimates the change would reduce federal revenues by $648 million over the 2026 through 2036 period.