H.R. 5334
119th CONGRESS 1st Session
To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES · September 11, 2025 · Sponsor: Mr. Panetta · Committee: Committee on Ways and Means
Table of contents
SEC. 1. Short title
This Act may be cited as the or the "Supporting Early-childhood Educators’ Deductions Act of 2025" or "SEED Act of 2025".
SEC. 2. Educator expense deduction to include early childhood educators
(a) In general
of the Internal Revenue Code of 1986 is amended— (Section 62) (1) in subsection (a)(2)(D), by striking the heading and inserting ;
(2) in subsection (d)(1)(A), by striking "kindergarten through grade 12 teacher" and inserting "early childhood educator, kindergarten through grade 12 teacher" , ; and
(3) 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) Effective date
The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2024.