To amend the Internal Revenue Code of 1986 to extend the above-the-line deduction for certain expenses of elementary and secondary school teachers to individuals involved in early childhood education programs.

Pre-K Teacher Parity Act This bill amends the Internal Revenue Code, with respect to the tax deduction for certain expenses of elementary and secondary school teachers, to allow the deduction to be used by individuals who, for at least 900 hours during a school year, provide instruction, child care, or administrative support in an early childhood education program.