H.R. 5334: Lindsey O. Graham Sanctioning Russia and Iran Act of 2026
Sponsor
Jimmy Panetta
Democrat · CA-19
Preschool teachers should get the same tax break
Why it matters
Teachers can currently deduct up to a few hundred dollars in classroom spending, but many preschool and childcare educators are left out. H.R. 5334 would extend that same write-off to many educators working with children under 6.
H.R. 5334 would let many early childhood educators claim the same educator expense deduction already available to K-12 teachers.
Right now, the tax break is generally built around kindergarten through grade 12 teachers. This bill expands that definition so teachers working with children under 6 can qualify too.
The bill covers more than public pre-K. It says a qualifying school or childcare facility can be publicly funded, privately paid, grant-funded, or for-profit, as long as it serves more than 2 children who do not live there and those children are under age 6.
That means a preschool teacher or childcare educator who buys supplies out of pocket could finally write off those expenses on their federal taxes, starting with tax years beginning in 2026.
The bill does not create a new grant program or direct payment. It simply opens an existing tax deduction to more educators.
The main limit is that the smallest home-based arrangements serving 2 or fewer nonresident children would still be outside the bill's definition.
Bill Progress
Latest Action · Aug 10, 2026
Message on Senate action sent to the House.
H.R. 5334 Bill Summary
What H.R. 5334 actually does.
Preschool educators become eligible for the teacher deduction
H.R. 5334 expands the existing educator expense deduction so it covers early childhood teachers, not just K-12 teachers.
Childcare centers can qualify too
The bill covers schools or childcare facilities serving children under 6, not just traditional classroom settings.
Private and for-profit programs are included
A center can qualify if it is publicly funded or if it receives fees, payments, or grants for care or education, even if it operates for profit.
Very small home setups may still be excluded
A provider must serve more than 2 children who do not live at the facility. That leaves out some small in-home arrangements.
Current K-12 teachers keep the same deduction
The bill does not take anything away from current K-12 educators. It keeps the existing deduction in place and adds early childhood educators to it.
The change starts with 2026 tax years
The expanded deduction would apply to expenses paid or incurred in tax years beginning after December 31, 2025.
Who benefits from H.R. 5334?
Preschool teachers buying classroom supplies
If you teach children under 6 and pay for books, toys, or learning materials yourself, H.R. 5334 could let you claim the same educator deduction K-12 teachers already use.
Childcare educators in private centers
Educators in fee-based or for-profit childcare programs could qualify if their center serves more than 2 nonresident children under 6.
Staff in public pre-K and grant-funded programs
Teachers in publicly funded or grant-supported early childhood programs would be clearly included under the bill's broader definition.
Who is affected by H.R. 5334?
Small home-based providers
Providers serving 2 or fewer children who do not live there would remain outside the bill's eligibility rules.
K-12 teachers already claiming the deduction
Their eligibility stays the same. The bill expands the group that can claim the deduction but does not rewrite the K-12 rules.
Tax preparers and payroll advisors
They would need to determine which early childhood workplaces meet the under-6 and more-than-2-children tests.
IRS administrators
The IRS would need to update forms or guidance so early childhood educators and childcare centers know who qualifies.
What Congress Is Saying
H.R. 5334 has come up 26 times in the Congressional Record so far.
H.R. 5334 also appeared in 1 more House floor reference, 3 more Senate floor references, and 12 routine cosponsor filings.
HR5334 Legislative Journey
Action Taken
Aug 10, 2026
Message on Senate action sent to the House.
Passed 86-11
Aug 7, 2026
Passed Senate with an amendment and an amendment to the Title by Yea-Nay Vote. 86 - 11. Record Vote Number: 224.
+2 more actions this day
Floor Action
Jul 29, 2026
Motion to proceed to measure considered in Senate. (CR S4301)
Action Taken
Jul 28, 2026
Cloture on the motion to proceed to the measure invoked in Senate by Yea-Nay Vote. 86 - 12. Record Vote Number: 212. (CR S4292)
Action Taken
Jul 23, 2026
Cloture motion on the motion to proceed to the measure presented in Senate. (CR S4253)
Action Taken
Jul 14, 2026
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 454.
Action Taken
Jul 13, 2026
Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Sent to Senate
Apr 28, 2026
Received in the Senate.
House: Vote: 3111-3112
Apr 27, 2026
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3111-3112)
House: Committee Action
Apr 9, 2026
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-600.
House: Vote: 43-0
Mar 25, 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.
House: Committee Action
Sep 11, 2025
Referred to the House Committee on Ways and Means.
About the Sponsor
Jimmy Panetta
Democrat, California's 19th congressional district · 9 years in Congress
Committees: the Budget, Ways and Means
View full profile →
Cosponsors (23)
This bill has 23 cosponsors: 18 Democrats, 5 Republicans, reflecting bipartisan support. Cosponsors represent 15 states: California, Colorado, Hawaii, and 12 more.
Brian Fitzpatrick
Republican · PA
Maggie Goodlander
Democrat · NH
David Valadao
Republican · CA
Danny Davis
Democrat · IL
Kevin Mullin
Democrat · CA
Chellie Pingree
Democrat · ME
Troy Carter
Democrat · LA
Angie Craig
Democrat · MN
Chris Pappas
Democrat · NH
Joe Neguse
Democrat · CO
Michael Lawler
Republican · NY
Eric Sorensen
Democrat · IL
Committee Sponsors
Ways and Means Committee
3 of 45 committee members cosponsored
17 Democrats across this committee haven't cosponsored yet. Mobilize their constituents
What laws does H.R. 5334 change?
1 changes
Sections Amended
Section 13(b) of Iran Sanctions Act of 1996 (Public Law 104- 172; 50 U.S.C. 1701 note)
striking ``2026'' and inserting ``2031''
H.R. 5334 Quick Facts
- Committee
- Ways and Means
- Chamber
- House
- Policy
- International Affairs
- Introduced
- Sep 11, 2025
Message on Senate action sent to the House.
Aug 10, 2026
Official Sources
Official congressional page for the bill, including text, actions, sponsors, and status.
IRS overview of the existing federal educator expense deduction that this bill would expand to early childhood educators.
Official U.S. Code page for section 62 of the Internal Revenue Code, the statute H.R. 5334 would amend.
GovInfo access point for the codified federal tax law that contains the educator expense deduction provisions affected by the bill.
IRS publication index that has included educator expense guidance and related deduction explanations for taxpayers and preparers.
Official IRS forms hub relevant because the agency would likely need to update tax forms or instructions if this bill becomes law.
Federal child care policy office page relevant to the bill's coverage of childcare facilities serving children under age 6.
H.R. 5334 Common Questions
Does H.R. 5334 give preschool teachers the educator tax deduction?
Yes. H.R. 5334 expands the existing educator expense deduction so many early childhood teachers can claim it, not just K-12 teachers.
When would the tax change start?
It would apply to expenses paid or incurred in tax years beginning after December 31, 2025. In practice, that means the expanded deduction starts with 2026 tax years.
Are childcare workers at private or for-profit centers included?
Often, yes. H.R. 5334 says a qualifying facility can be for-profit if it serves children under 6 and receives public funding, fees, payments, or grants.
Do home daycare providers qualify under H.R. 5334?
Some would. The bill says the provider must serve more than 2 children who do not live there, and those children must be under age 6.
What age group does the bill cover?
For the new early childhood category, H.R. 5334 covers schools or childcare facilities serving children who have not attained age 6.
Would current K-12 teachers lose anything?
No. H.R. 5334 keeps the current K-12 educator deduction in place and expands eligibility to include many early childhood educators.
Does H.R. 5334 create a new payment or grant program?
No. It does not send checks or create grants. It broadens an existing federal tax deduction so more educators can write off out-of-pocket expenses.
Based on H.R. 5334 bill text
H.R. 5334 Bill Text
“To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.”
Source: U.S. Government Publishing Office
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