119-S2791
SEED Act
Last action was on 9-11-2025
SenateCurrent status is Read twice and referred to the Committee on Finance.
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119th CONGRESS
1st Session
S. 2791
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" or the "SEED Act".
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 "elementary and secondary" in the heading and inserting "early childhood, elementary, and secondary";
(2) - in subsection (d)(1)(A), by striking "kindergarten through grade 12 teacher" and inserting, "early childhood or kindergarten through grade 12 teacher, educator"; and
(3) - in subsection (d)(1)(B), by striking "elementary education or secondary education" and inserting "early childhood education (through pre-kindergarten) or elementary or secondary education".
(b) Effective date - The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2025.