The tax code Topic 458 - Educator Expense Deduction
applies only from K-12 Teachers and aides
I propose to extend the deduction to Pre-K and Daycare workers that spend money out of their own pockets.
The 900 hours per school year for $250 stays the same but adjusted for the amount of hours worked.
Since pre-k is year round, the minimum hours worked may need to be adjusted.
for example
A 3 hour aide will work close to 720 hours(estimate) out of the 900 required(current hours needed).
I propose then that since 720/900 is 80%, the amount that can be deducted is 80% of the maximum allowed of $250 and so the amount that can be deducted would be
$200.
Not only would this be extended to the Pre-K and Daycare but also to substitutes educators.