Section 1 Short title
This Act may be cited as the “Supporting Early-childhood Educators’ Deductions Act of 2023” or the “SEED Act of 2023”.
Supporting Early-childhood Educators’ Deductions Act of 2023
A BILL
To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.
Sec. 2 Educator expense deduction to include early childhood educators
in subsection (a)(2)(D), by striking the heading and inserting “Certain expenses of early childhood, elementary, and secondary school teachers.”;
in subsection (d)(1)(A), by striking “kindergarten through grade 12 teacher” and inserting, “early childhood educator, kindergarten through grade 12 teacher”; and
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)”.
Effective date— The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2023.