Govwatch

Introduced

In Committee

Passed One Chamber

4

Passed Both

5

Signed into Law

Sponsor

Jimmy Panetta

Democrat · CA · Representative

Votes with party: 93.8% (581 recorded votes)

Full profile: /officials/P000613

Source: Congress.gov · FEC

Cosponsors (23)

Members who have signed on to support this bill since introduction. Source: Congress.gov.

Latest Action

The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →

Received in the Senate.

2026-04-28

Source: Congress.gov

Committee Activity

Currently in

House Committee on Ways and MeansReported By · 2026-04-09

Previously

Ways and Means CommitteeReported By · 2026-04-09
Ways and Means CommitteeMarkup By · 2026-03-25
House Committee on Ways and MeansMarkup By · 2026-03-25
Ways and Means CommitteeReferred To · 2025-09-11
House Committee on Ways and MeansReferred To · 2025-09-11

Plain-English Summary

Supporting Early-childhood Educators' Deductions Act of 2025 or the SEED Act of 2025 This bill expands eligibility for the above-the-line federal tax deduction for certain eligible educator expenses to include early childhood educators. (An above-the-line tax deduction is subtracted from gross income to calculate adjusted gross income.) Under current law, kindergarten through grade 12 teachers, instructors, counselors, principals, or aides in schools that provide elementary or secondary education are allowed an above-the-line tax deduction of up to $300 (in 2025 and adjusted annually) for certain unreimbursed professional development and classroom expenses. (Other conditions apply.) The bill expands eligibility for the tax deduction for such educator expenses to include early childhood educators in schools that provide early childhood (pre-kindergarten) education.

Plain-English rewrite of the Congressional Research Service summary published on Congress.gov. Cached and reviewed.

Subjects

Taxation

Full Bill Text

Verbatim text published on Congress.gov via GovInfo. Use Cmd+F / Ctrl+F to search within this excerpt.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 5334 Engrossed in House (EH)] <DOC> 119th CONGRESS 2d Session H. R. 5334 _______________________________________________________________________ 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Supporting Early-childhood Educators' Deductions Act'' or the ``SEED Act''. SEC. 2. EDUCATOR EXPENSE DEDUCTION TO INCLUDE EARLY CHILDHOOD EDUCATORS. (a) In General.--Section 62(d)(1) of the Internal Revenue Code of 1986 is amended-- (1) in subparagraph (A), by striking ``a kindergarten through grade 12 teacher'' and inserting ``an early childhood or kindergarten through grade 12 teacher'', and (2) in subparagraph (B), to read as follows: ``(B) School.--The term `school' means-- ``(i) in the case of early childhood education, any school or childcare facility which-- ``(I) provides educational or childcare services for more than 2 individuals (other than individuals who reside at the school or facility) who have not attained age 6, and ``(II) operates at the public expense or receives a fee, payment, or grant for providing such services for any of the individuals (regardless of whether such school or facility is operated for profit), and ``(ii) in the case of elementary education or secondary education (kindergarten through grade 12), any school which provides such education, as determined under State law.''. (b) Conforming Amendment.--Section 62(a)(2)(D) of such Code is amended by striking ``Certain expenses of elementary and secondary school teachers'' in the heading and inserting ``Certain expenses of early childhood, elementary, and secondary school teachers''. (c) Effective Date.--The amendments made by this section shall apply to expenses paid or incurred in taxable years beginning after December 31, 2025. Passed the House of Representatives April 27, 2026. Attest: Clerk. 119th CONGRESS 2d Session H. R. 5334 _______________________________________________________________________ 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.

Open clean-text view Read on Congress.gov →

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