Section 1 Short title
This Act may be cited as the “Supporting Early-childhood Educators’ Deductions Act” or the “SEED Act”.
Supporting Early-childhood Educators’ Deductions Act
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 “elementary and secondary” in the heading and inserting “early childhood, elementary, and secondary”;
in subsection (d)(1)(A), by striking “kindergarten through grade 12 teacher” and inserting, “early childhood or kindergarten through grade 12 teacher, educator”; and
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”.
Effective date— The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2025.