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Bill
Notes

H.R. 5334 — what changed

Lindsey O. Graham Sanctioning Russia and Iran Act of 2026

From Introduced in House to Reported in House. 2 sections amended between Introduced in House and Reported in House.

Section 1 Short title

changed This Act may be cited as the “Supporting Early-childhood Educators’ Deductions Act of 2025” Act” or the “SEED Act of 2025”.Act”.

Sec. 2 Educator expense deduction to include early childhood educators

(a)
changed In general— Section 62 62(d)(1) of the Internal Revenue Code of 1986 is amended—
(1)
changed in subsection (a)(2)(D), subparagraph (A), by striking the heading “a kindergarten through grade 12 teacher” and inserting “Certain expenses of “an early childhood, elementary, and secondary school teachers.”;childhood or kindergarten through grade 12 teacher”, and
(2)
changed in subsection (d)(1)(A), by striking “kindergarten through grade 12 teacher” and inserting, “early childhood educator, kindergarten through grade 12 teacher”; andsubparagraph (B), to read as follows:

added “(B) School—The term school means—

added “(i) in the case of early childhood education, any school or childcare facility which—

added “(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

added “(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

added “(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.”

(3)
removed 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)
changed Effective date—Conforming amendment— The amendments made Section 62(a)(2)(D) of such Code is amended by this section shall apply to striking “Certain expenses incurred of elementary and secondary school teachers” in taxable years beginning after December 31, 2024.the heading and inserting “Certain expenses of early childhood, elementary, and secondary school teachers”.
(c)
added Effective date— The amendments made by this section shall apply to expenses paid or incurred in taxable years beginning after December 31, 2025.