; or (B) reduce the amount of the teacher tax credit that the eligible educator will receive. (3) Enforcement Notwithstanding any other provision of law, the Federal Labor Relations Authority shall have the authority to investigate and enforce any alleged violation of this section in the same manner, and subject to the same procedures, as would apply to an allegation of an unfair labor practice under section 7118 of title 5, United States Code. (4) Definition In this subsection— (A) the term affecting commerce has the meaning given the term in section 2 of the National Labor Relations Act ( 29 U.S.C. 152 ); (B) the term employee means an employee of an employer who is employed in a business of an employer that affects commerce; and (C) the term employer means a person, including a State or political subdivision of a State, engaged in a business affecting commerce. (e) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 3. 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 . (2) Inflation adjustment Section 62(d)(3) of such Code is amended— (A) by striking 2015 and inserting 2024 ; (B) by striking the $250 amount and inserting each of the dollar amounts ; and (C) by striking 2014 in subparagraph (B) thereof and inserting 2023 . (b) Expansion to early childhood educators Section 62(d)(1)(A) of the Internal Revenue Code of 1986 is amended— (1) by striking who is a kindergarten and inserting who is— (i) a kindergarten ; (2) by striking the period at the end and inserting , or