; and (B) in each of subparagraphs (A) and (B) of paragraph (2), by striking teaching force and inserting teacher and early childhood educator force . 303. Mandatory Funding for Teacher Quality Partnership Program Section 209 of the Higher Education Act of 1965 ( 20 U.S.C. 1022h ) is amended to read as follows: 209. Authorization and appropriations There are authorized to be appropriated to carry out this part, and there are appropriated, out of any money in the Treasury not otherwise appropriated, $300,000,000 for fiscal year 2018 and each subsequent fiscal year. . IV Increasing and expanding tax deduction for teachers 401. Increase in and expansion of deduction for expenses of elementary and secondary school teachers (a) Increase (1) In general Subparagraph (D) of section 62(a)(2) of the Internal Revenue Code of 1986 is amended by striking $250 and inserting $500 ($1,500 in the case of an eligible educator teaching in a high-need school, as described in section 465(2)(A) of the Higher Education Act of 1965, or as an early childhood educator) . (2) Inflation adjustment Section 62(d)(3) of such Code is amended— (A) by striking 2015 and inserting 2018 ; (B) by striking the $250 amount and inserting each of the dollar amounts ; and (C) by striking 2014 in subparagraph (B) thereof and inserting 2017 . (b) Expansion to early childhood educators Section 62(d)(1) of the Internal Revenue Code of 1986 is amended— (1) by striking who is a kindergarten and inserting who is— (A) a kindergarten ; (2) by striking the period at the end and inserting , and