119-HR5334
SEED Act of 2025
Last action was on 9-11-2025
SenateCurrent status is Referred to the House Committee on Ways and Means.
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119th CONGRESS
1st Session
H. R. 5334
1. Short title2. Educator expense deduction to include early childhood educators1. Short title
This Act may be cited as the "Supporting Early-childhood Educators’ Deductions Act of 2025" or the "SEED Act of 2025".
2. Educator expense deduction to include early childhood educators
(a) In general - Section 62 of the Internal Revenue Code of 1986 is amended—
(1) - in subsection (a)(2)(D), by striking the heading and inserting "Certain expenses of early childhood, elementary, and secondary school teachers.";
(2) - in subsection (d)(1)(A), by striking "kindergarten through grade 12 teacher" and inserting, "early childhood educator, kindergarten through grade 12 teacher"; and
(3) - in subsection (d)(1)(B), by striking "elementary education or secondary education (kindergarten through grade 12)" and inserting, "early childhood education, elementary education, or secondary education (pre-kindergarten through grade 12)".
(b) Effective date - The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2024.