Early Learning Act of 2017 This bill requires the Department of Education (ED) to make annual awards from the Early Education Trust Fund, established in the bill, to state pre-kindergarten agencies according to a formula based on pre-kindergarten enrollment in the state. To be eligible for an award, a state must provide assurances that: (1) the award will be used only to support pre-kindergarten programs, (2) the state will not expend less for pre-kindergarten programs in the award period than it did in the previous year, and (3) each resident in the state who is four years old on October 1 of the award year has the opportunity to enroll in a free pre-kindergarten program. The bill amends the Internal Revenue Code to impose a surtax, equal to 1.5% of a taxpayer's adjusted gross income as exceeds $500,000, to support the fund.