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Summary Provided by Congressional Research Service
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.
Latest available text
1. Short title
This Act may be cited as the "Supporting Early-childhood Educators’ Deductions Act" or the "SEED Act".
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.April 9, 2026Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed