[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5334 Engrossed in House (EH)]

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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.

    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.