119 HR 5334 RH: Supporting Early-childhood Educators’ Deductions Act U.S. House of Representatives 2026-04-09 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.

IBUnion Calendar No. 520119th CONGRESS2d SessionH. R. 5334[Report No. 119–600]IN THE HOUSE OF REPRESENTATIVESSeptember 11, 2025Mr. 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 MeansApril 9, 2026Additional 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. TlaibApril 9, 2026Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printedStrike out all after the enacting clause and insert the part printed in italicFor text of introduced bill, see copy of bill as introduced on September 11, 2025A 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 or the SEED Act.

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.

April 9, 2026Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed