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
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.