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Congressional Daily Record
This section captures a floor statement or debate entry. It mentions legislation such as SEED Act, members such as Jason Smith.
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April 27, 2026
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Download official House Record PDFReturn to issue contextMr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 5334) to amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes, as amended.
The Clerk read the title of the bill.
The text of the bill is as follows:
H.R. 5334
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Supporting Early-childhood
Educators' Deductions Act” or the “SEED Act”.
SEC. 2. EDUCATOR EXPENSE DEDUCTION TO INCLUDE EARLY CHILDHOOD
EDUCATORS.
(a) In General.—Section 62(d)(1) of the Internal Revenue
Code of 1986 is amended—
(1) in subparagraph (A), by striking “a kindergarten
through grade 12 teacher” and inserting “an early childhood
or kindergarten through grade 12 teacher”, and
(2) in subparagraph (B), to read as follows:
“(B) School.—The term `school' means—
“(i) in the case of early childhood education, any school
or childcare facility which—
“(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
“(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
“(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.”.
(b) Conforming Amendment.—Section 62(a)(2)(D) of such Code
is amended by striking “Certain expenses of elementary and
secondary school teachers” in the heading and inserting
“Certain expenses of early childhood, elementary, and
secondary school teachers”.
(c) Effective Date.—The amendments made by this section
shall apply to expenses paid or incurred in taxable years
beginning after December 31, 2025.
The SPEAKER pro tempore. Pursuant to the rule, the gentleman from Missouri (Mr. Smith) and the gentleman from California (Mr. Panetta) each will control 20 minutes.
The Chair recognizes the gentleman from Missouri.
General Leave
Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days to revise and extend their remarks and submit extraneous material on the bill under consideration.
The SPEAKER pro tempore. Is there objection to the request of the gentleman from Missouri?
There was no objection.
Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may consume.
Mr. Speaker, I rise in support of H.R. 5334, the Supporting Early- childhood Educators' Deductions, or the SEED, Act, which is bipartisan legislation introduced by Representatives Brian Fitzpatrick and Jimmy Panetta.
education for the next generation of leaders in this country. They put in the long hours and often dip into their own wallets to provide educational materials for their classrooms. Unfortunately, unlike their K-12 colleagues, they are not afforded the same tax deduction to help cover those expenses. This is a longstanding oversight that needs correcting.
deduction so they are on equal footing with their school colleagues. I commend Representatives Fitzpatrick and Panetta, who are standing up for America's teachers and have been championing the cause for years.
Mr. Speaker, I reserve the balance of my time.
Mr. PANETTA. Mr. Speaker, I yield myself such time as I may consume.
Mr. Speaker, I thank the chairman and, of course, I thank my colleague and classmate, Representative Brian Fitzpatrick for their support. I rise in support of my Supporting Early-childhood Educators' Deductions Act. We will just call it the SEED Act.
expense deduction to early-childhood educators, pre-K educators, who are currently excluded from that benefit.
{time} 1630
Fitzpatrick, which was reported unanimously out of the Ways and Means Committee. I proudly say, it is the only Democratic bill that has been allowed out of the Ways and Means Committee this Congress, so I thank Mr. Chairman for that.
educators play in shaping the foundation of a child's development. These educators work with children during their most formative years, laying the groundwork for cognitive, social, and emotional growth. Yet, despite this enormous responsibility, these teachers remain excluded from basic tax benefits that acknowledge teachers' financial burdens.
above-the-line educator expense deduction to early-childhood educators working with children 5 years old or younger.
The $300 deduction, which will rise to $350 next year, may seem modest, but for educators who routinely dip into their own pockets to provide classroom supplies, it is a meaningful, impactful support. It is also Federal recognition of teachers and their professionalism, dedication, and commitment to the development of our children.
childhood educators, a crisis that is driven by low wages and limited support, yet despite those challenges, early-childhood educators continue to extend themselves to ensure children have safe, enriching environments in which they can grow. They do this even when their paychecks fall short and even when they are forced to choose between personal expenses and classroom needs.
deduction, the SEED Act acknowledges both the economic hardship and the extraordinary dedication these educators bring to their work every single day.
As a result, I urge my colleagues to vote “yes,” and I reserve the balance of my time, Mr. Speaker.
Mr. SMITH of Missouri. Mr. Speaker, I yield such time as he may consume to the gentleman from Pennsylvania (Mr. Fitzpatrick), the co- lead of this legislation, who recognizes and is championing the needs of all of our teachers with this important legislation.
Mr. FITZPATRICK. Mr. Speaker, I thank the chairman for his support for this legislation and bringing it to the floor.
Mr. Speaker, I rise today in strong support of H.R. 5334, the Supporting Early-childhood Educators' Deductions Act, also known as the SEED Act.
Mr. Speaker, in Pennsylvania, more than 68,000 early-childhood educators support our youngest learners every single day. The first 5 years of a child's life lay down the foundation for how they learn, how they grow, and how they succeed. These educators are central to that process.
They do far more than teach. They create safe, engaging environments where children can thrive. Despite earning very modest wages, these educators often reach into their own pocket to stock their classrooms and ensure their students have the resources they need to succeed.
That level of dedication speaks to their commitment, Mr. Speaker, not just to their students but to the communities they serve and our future workforce.
of-pocket expenses. That is a gap the SEED Act will fix. The SEED Act offers a simple, bipartisan solution by extending the existing educator expense deduction to early-childhood educators. It is a commonsense measure that supports educators and invests in our youngest learners during their most critical years.
I thank my friend, the gentleman from California (Mr. Panetta), for his partnership and his care and concern for our educators and our young people across America. I urge all my colleagues to support this legislation to better equip and uplift our early-childhood educators and those they serve across this Nation.
Mr. PANETTA. Mr. Speaker, I have no further speakers, and I yield myself the balance of my time.
I urge the House to pass this commonsense legislation. By expanding eligibility for the educator expense deduction to early-childhood educators, the bill will finally recognize the incredible dedication and work of these pre-K educators. This is one step toward supporting those who extend themselves day in and day out to help grow and educate all of our children.
thank the chairman for pushing this bill forward. I urge all of my colleagues to support this bill with a vote of “yes.”
Mr. SMITH of Missouri. Mr. Speaker, when it comes to supporting teachers who go the extra mile to provide for their students, including paying out of pocket for supplies and other educational materials, we need to ensure we are acknowledging and rewarding the contributions of all of our educators.
instilling in our youth a love of learning and curiosity from the youngest age.
The SPEAKER pro tempore. The question is on the motion offered by the gentleman from Missouri (Mr. Smith) that the House suspend the rules and pass the bill, H.R. 5334, as amended.
The question was taken; and (two-thirds being in the affirmative) the rules were suspended and the bill, as amended, was passed.
A motion to reconsider was laid on the table.