To amend the Internal Revenue Code of 1986 to allow Head Start teachers the same above-the-line deduction for supplies as is allowed to elementary and secondary school teachers.

Amends the Internal Revenue Code to define a teacher who works in a Head Start program for at least 700 hours during a school year as an eligible educator for purposes of the tax deduction for educational supplies (books, computer equipment, and other equipment and supplementary materials used in the classroom).