To provide support for pre-kindergarten education through an Early Education Trust Fund, and for other purposes.

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.