Enacts the "educator expense assistance act"

The Educator Expense Assistance Act allows K-12 teachers, counselors, principals, and aides to deduct specific work-related costs from their taxes. Eligible educators can claim up to $300 annually if filing as single or $600 if married filing jointly, covering expenses for professional development, books, supplies, and computer equipment. To qualify, educators must work at least 900 hours per year in a school providing elementary or secondary education. This change takes effect immediately to provide financial relief for unreimbursed business costs incurred by school staff.