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To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.
Summary
This bill amends the tax code to extend the educator expense deduction to early childhood educators. Currently, only kindergarten through grade 12 teachers can claim a deduction for out-of-pocket classroom expenses; this bill would expand the deduction to include educators teaching through pre-kindergarten. The deduction would allow early childhood educators to deduct expenses for classroom supplies and materials from their taxable income. The amendments take effect for taxable 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)
1 cosponsor
Actions (2)
- Sep 11, 2025 Read twice and referred to the Committee on Finance. · senate
- Sep 11, 2025 Introduced in Senate
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.
Full text
IN THE SENATE OF THE UNITED STATES
September 11, 2025
Mr. Bennet (for himself and Ms. Collins) introduced the following bill; which was read twice and referred to the Committee on Finance
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.
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 of the Internal Revenue Code of 1986 is amended—
(1) in subsection (a)(2)(D), by striking “elementary and secondary” in the heading and inserting “early childhood, elementary, and secondary”;
(2) in subsection (d)(1)(A), by striking “kindergarten through grade 12 teacher” and inserting, “early childhood or kindergarten through grade 12 teacher, educator”; and
(3) 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”.
(b) Effective Date.—The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2025. <all>
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