What does Preamble of SEED Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The amendment aims to allow early childhood educators to take the educator expense deduction. The bill was introduced in the Senate on September 11, 2025.

What does SHORT TITLE. of SEED Act do?

This bill is formally titled the Supporting Early-childhood Educators' Deductions Act.

What does EDUCATOR EXPENSE DEDUCTION TO INCLUDE EARLY CHILDHOOD of SEED Act do?

This section amends Section 62 of the Internal Revenue Code of 1986 to expand the educator expense deduction to include early childhood educators. The heading of subsection (a)(2)(D) is modified to include 'early childhood' alongside 'elementary and secondary'. Subsection (d)(1)(A) is amended to include 'early childhood or kindergarten through grade 12 teacher, educator'. Subsection (d)(1)(B) is amended to include 'early childhood education (through pre-kindergarten) or elementary or secondary education'. The amendments apply to expenses incurred in taxable years beginning after December 31, 2025.

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SEED Act

Last updated: 9/11/2025 · Introduced: 9/11/2025

Author: Michael Bennet (D-CO)

TL;DR (AI)

This bill expands the educator expense deduction to include early childhood educators, allowing them to deduct qualifying expenses.
The bill modifies the Internal Revenue Code to specifically include early childhood education (through pre-kindergarten) within the definition of qualifying educational activities.
These changes apply to expenses incurred in taxable years beginning after December 31, 2025.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

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