|
119th CONGRESS
1st Session |
To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.
Mr. Bennet (for himself and Ms. Collins) introduced the following bill; which was read twice and referred to the Committee on Finance
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,
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 “elementary and secondary” in the heading and inserting “early childhood, elementary, and secondary”;
(2) in subsection (d)(1)(A), by striking “kindergarten through grade 12 teacher” and inserting, “early childhood or kindergarten through grade 12 teacher, educator”; and
(3) in subsection (d)(1)(B), by striking “elementary education or secondary education” and inserting “early childhood education (through pre-kindergarten) or elementary or secondary education”.
(b) Effective date.—The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2025.