[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5254 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 5254

  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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                    IN THE HOUSE OF REPRESENTATIVES

                           September 14, 2021

   Mr. Lamb (for himself, Mr. Reed, Mr. Panetta, and Mrs. Walorski) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 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 the heading and 
        inserting ``Certain expenses of early childhood, elementary, 
        and secondary school teachers.'';
            (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, 2020.
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