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HR 5334
Passed House Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.

Lindsey O. Graham Sanctioning Russia and Iran Act of 2026

Introduced Sep 11, 2025

Latest action (Jul 28, 2026) Cloture on the motion to proceed to the measure invoked in Senate by Yea-Nay Vote. 86 - 12. Record Vote Number: 212. (CR S4292)

Referred to
Ways and Means Committee
Policy area
Taxation
Issues
Economy & Taxes
Legislative subjects (3)
Income tax deductionsPreschool educationTeaching, teachers, curricula

Summary
  • Expands the educator expense deduction to include early childhood educators in addition to kindergarten through grade 12 teachers.
  • Redefines "school" to include childcare facilities and early childhood education programs serving more than 2 non-residential children under age 6.
  • Applies to public, private, for-profit, and non-profit early childhood education and childcare facilities that receive fees, payments, or grants for their services.
  • Takes effect for tax years beginning after December 31, 2025.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
23 cosponsors

Money behind the sponsor

Top reported contributors to Jimmy Panetta’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.

  • NULL $19,200
  • NFP $15,500
  • APOLLO GLOBAL MANAGEMENT $13,500
  • ROCKET CENTRAL $12,000
  • FOLKTALE WINERY $7,760

Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Jimmy Panetta → · Outside spending →

Actions (18)
  1. Jul 28, 2026 Cloture on the motion to proceed to the measure invoked in Senate by Yea-Nay Vote. 86 - 12. Record Vote Number: 212. (CR S4292) · senate
  2. Jul 23, 2026 Cloture motion on the motion to proceed to the measure presented in Senate. (CR S4253) · senate
  3. Jul 23, 2026 Motion to proceed to consideration of measure made in Senate. (CR S4253) · senate
  4. Jul 14, 2026 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 454. · senate
  5. Jul 13, 2026 Read the first time. Placed on Senate Legislative Calendar under Read the First Time. · senate
  6. Apr 28, 2026 Received in the Senate. · senate
  7. Apr 27, 2026 Motion to reconsider laid on the table Agreed to without objection. · house
  8. Apr 27, 2026 On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3111-3112) · house
  9. Apr 27, 2026 Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3111-3112)
  10. Apr 27, 2026 DEBATE - The House proceeded with forty minutes of debate on H.R. 5334. · house
  11. Apr 27, 2026 Considered under suspension of the rules. (consideration: CR H3111-3113) · house
  12. Apr 27, 2026 Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. · house
  13. Apr 9, 2026 Placed on the Union Calendar, Calendar No. 520. · house
  14. Apr 9, 2026 Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-600. · house
  15. Mar 25, 2026 Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0. · house
  16. Mar 25, 2026 Committee Consideration and Mark-up Session Held · house
  17. Sep 11, 2025 Referred to the House Committee on Ways and Means. · house
  18. Sep 11, 2025 Introduced in House

How your representatives voted

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Roll-call votes (3)

How the chamber voted on this bill — the outcome, the tally by party, and every member's recorded position. A factual record.

More bills on these subjects (8)

Other bills that carry the most legislative subjects in common with this one (topical discovery — distinct from the procedural related bills above).

  • HR 191 — Inflation Reduction Act of 2025 (shares 3 subjects)
  • HR 5658 — Child Care for Every Community Act (shares 2 subjects)
  • S 2939 — Child Care for Every Community Act (shares 2 subjects)
  • HR 5181 — SOAR Act Improvements Act (shares 2 subjects)
  • HR 1331 — Teacher and School Leader Quality Partnership Grants Act (shares 2 subjects)
  • HR 1111 — Department of Peacebuilding Act of 2025 (shares 2 subjects)
  • HR 336 — HEADWAY Act (shares 2 subjects)
  • HR 228 — To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers. (shares 2 subjects)

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

  • S 2791 — SEED Act · Introduced Sep 11, 2025 · Cong. 119 86%
  • HR 6272 — Early Education Savings Program Act · Introduced Nov 21, 2025 · Cong. 119 73%
  • HR 939 — Student Empowerment Act · Introduced Feb 4, 2025 · Cong. 119 68%
  • HR 5524 — Universal Prekindergarten and Early Childhood Education Act of 2025 · Introduced Sep 19, 2025 · Cong. 119 68%
  • S 292 — Educational Choice for Children Act of 2025 · Introduced Jan 29, 2025 · Cong. 119 67%
  • HR 833 — Educational Choice for Children Act of 2025 · Introduced Jan 31, 2025 · Cong. 119 67%

Text versions (4)
  • Placed on Calendar Senate · Jul 14, 2026
  • Engrossed in House · Apr 27, 2026
  • Reported in House · Apr 9, 2026
  • Introduced in House · Sep 11, 2025

Full text

AN ACT

To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.

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.

Passed the House of Representatives April 27, 2026.

Attest:

Clerk. 119th CONGRESS

2d Session

H. R. 5334

AN ACT

To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.

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