118 HR 5928 IH: Supporting Early-childhood Educators’ Deductions Act of 2023 U.S. House of Representatives 2023-10-25 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I118th CONGRESS1st SessionH. R. 5928IN THE HOUSE OF REPRESENTATIVESOctober 11, 2023Mr. Panetta (for himself, Mr. Fitzpatrick, Mr. Kilmer, and Mr. Cole) introduced the following billOctober 25, 2023Referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.

1.

Short title

This Act may be cited as the Supporting Early-childhood Educators’ Deductions Act of 2023 or the SEED Act of 2023.

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, 2023.