[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5334 Reported in House (RH)]
<DOC>
Union Calendar No. 520
119th CONGRESS
2d Session
H. R. 5334
[Report No. 119-600]
To amend the Internal Revenue Code of 1986 to allow early childhood
educators to take the educator expense deduction, and for other
purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
September 11, 2025
Mr. Panetta (for himself, Mr. Fitzpatrick, Ms. Goodlander, Mr. Valadao,
Mr. Davis of Illinois, Mr. Mullin, Ms. Pingree, Mr. Carter of
Louisiana, Ms. Craig, Mr. Pappas, and Mr. Neguse) introduced the
following bill; which was referred to the Committee on Ways and Means
April 9, 2026
Additional sponsors: Mr. Lawler, Mr. Sorensen, Ms. Bynum, Ms. Friedman,
Mr. Gottheimer, Mr. Olszewski, Ms. Tokuda, Mr. Bresnahan, Mr.
Subramanyam, Mr. Suozzi, Mr. Thanedar, Mr. Kean, and Ms. Tlaib
April 9, 2026
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed
in italic]
[For text of introduced bill, see copy of bill as introduced on
September 11, 2025]
_______________________________________________________________________
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(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.
Union Calendar No. 520
119th CONGRESS
2d Session
H. R. 5334
[Report No. 119-600]
_______________________________________________________________________
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.
_______________________________________________________________________
April 9, 2026
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed