An Act to amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes

Lindsey O. Graham Sanctioning Russia and Iran Act of 2026 This bill imposes a variety of sanctions, tariffs, and prohibitions related to Russia, extends an Iran-related sanctions law, and expands a tax deduction for teacher expenses to include early childhood educators. For example, under the bill, the President must impose visa- and property-blocking sanctions on specified persons (individuals and entities) such as…