[Congressional Record Volume 172, Number 73 (Monday, April 27, 2026)]
[House]
[Pages H3111-H3113]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SUPPORTING EARLY-CHILDHOOD EDUCATORS' DEDUCTIONS ACT
Mr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and
pass the bill (H.R. 5334) to amend the Internal Revenue Code of 1986 to
allow early childhood educators to take the educator expense deduction,
and for other purposes, as amended.
The Clerk read the title of the bill.
The text of the bill is as follows:
H.R. 5334
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--
[[Page H3112]]
(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.
The SPEAKER pro tempore. Pursuant to the rule, the gentleman from
Missouri (Mr. Smith) and the gentleman from California (Mr. Panetta)
each will control 20 minutes.
The Chair recognizes the gentleman from Missouri.
General Leave
Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that all
Members may have 5 legislative days to revise and extend their remarks
and submit extraneous material on the bill under consideration.
The SPEAKER pro tempore. Is there objection to the request of the
gentleman from Missouri?
There was no objection.
Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may
consume.
Mr. Speaker, I rise in support of H.R. 5334, the Supporting Early-
childhood Educators' Deductions, or the SEED, Act, which is bipartisan
legislation introduced by Representatives Brian Fitzpatrick and Jimmy
Panetta.
Early-childhood educators are the foundation of a lifetime of
education for the next generation of leaders in this country. They put
in the long hours and often dip into their own wallets to provide
educational materials for their classrooms. Unfortunately, unlike their
K-12 colleagues, they are not afforded the same tax deduction to help
cover those expenses. This is a longstanding oversight that needs
correcting.
This legislation provides early-childhood educators with the same
deduction so they are on equal footing with their school colleagues. I
commend Representatives Fitzpatrick and Panetta, who are standing up
for America's teachers and have been championing the cause for years.
Mr. Speaker, I reserve the balance of my time.
Mr. PANETTA. Mr. Speaker, I yield myself such time as I may consume.
Mr. Speaker, I thank the chairman and, of course, I thank my
colleague and classmate, Representative Brian Fitzpatrick for their
support. I rise in support of my Supporting Early-childhood Educators'
Deductions Act. We will just call it the SEED Act.
This is legislation that would extend eligibility for the educator
expense deduction to early-childhood educators, pre-K educators, who
are currently excluded from that benefit.
{time} 1630
It is bipartisan legislation that I worked on closely with Brian
Fitzpatrick, which was reported unanimously out of the Ways and Means
Committee. I proudly say, it is the only Democratic bill that has been
allowed out of the Ways and Means Committee this Congress, so I thank
Mr. Chairman for that.
It is a bill that finally recognizes the vital role early-childhood
educators play in shaping the foundation of a child's development.
These educators work with children during their most formative years,
laying the groundwork for cognitive, social, and emotional growth. Yet,
despite this enormous responsibility, these teachers remain excluded
from basic tax benefits that acknowledge teachers' financial burdens.
The SEED Act would correct this by finally extending the existing
above-the-line educator expense deduction to early-childhood educators
working with children 5 years old or younger.
The $300 deduction, which will rise to $350 next year, may seem
modest, but for educators who routinely dip into their own pockets to
provide classroom supplies, it is a meaningful, impactful support. It
is also Federal recognition of teachers and their professionalism,
dedication, and commitment to the development of our children.
Across the country, we are facing a severe shortage of early-
childhood educators, a crisis that is driven by low wages and limited
support, yet despite those challenges, early-childhood educators
continue to extend themselves to ensure children have safe, enriching
environments in which they can grow. They do this even when their
paychecks fall short and even when they are forced to choose between
personal expenses and classroom needs.
By including early-childhood educators in the educator expense
deduction, the SEED Act acknowledges both the economic hardship and the
extraordinary dedication these educators bring to their work every
single day.
As a result, I urge my colleagues to vote ``yes,'' and I reserve the
balance of my time, Mr. Speaker.
Mr. SMITH of Missouri. Mr. Speaker, I yield such time as he may
consume to the gentleman from Pennsylvania (Mr. Fitzpatrick), the co-
lead of this legislation, who recognizes and is championing the needs
of all of our teachers with this important legislation.
Mr. FITZPATRICK. Mr. Speaker, I thank the chairman for his support
for this legislation and bringing it to the floor.
Mr. Speaker, I rise today in strong support of H.R. 5334, the
Supporting Early-childhood Educators' Deductions Act, also known as the
SEED Act.
Mr. Speaker, in Pennsylvania, more than 68,000 early-childhood
educators support our youngest learners every single day. The first 5
years of a child's life lay down the foundation for how they learn, how
they grow, and how they succeed. These educators are central to that
process.
They do far more than teach. They create safe, engaging environments
where children can thrive. Despite earning very modest wages, these
educators often reach into their own pocket to stock their classrooms
and ensure their students have the resources they need to succeed.
That level of dedication speaks to their commitment, Mr. Speaker, not
just to their students but to the communities they serve and our future
workforce.
Under current law, early-childhood educators cannot deduct these out-
of-pocket expenses. That is a gap the SEED Act will fix. The SEED Act
offers a simple, bipartisan solution by extending the existing educator
expense deduction to early-childhood educators. It is a commonsense
measure that supports educators and invests in our youngest learners
during their most critical years.
I thank my friend, the gentleman from California (Mr. Panetta), for
his partnership and his care and concern for our educators and our
young people across America. I urge all my colleagues to support this
legislation to better equip and uplift our early-childhood educators
and those they serve across this Nation.
Mr. PANETTA. Mr. Speaker, I have no further speakers, and I yield
myself the balance of my time.
I urge the House to pass this commonsense legislation. By expanding
eligibility for the educator expense deduction to early-childhood
educators, the bill will finally recognize the incredible dedication
and work of these pre-K educators. This is one step toward supporting
those who extend themselves day in and day out to help grow and educate
all of our children.
Again, I thank Representative Fitzpatrick for his support, and I
thank the chairman for pushing this bill forward. I urge all of my
colleagues to support this bill with a vote of ``yes.''
Mr. SMITH of Missouri. Mr. Speaker, when it comes to supporting
teachers who go the extra mile to provide for their students, including
paying out of pocket for supplies and other educational materials, we
need to ensure we are acknowledging and rewarding the contributions of
all of our educators.
[[Page H3113]]
That includes the early-childhood teachers, who are charged with
instilling in our youth a love of learning and curiosity from the
youngest age.
I encourage my colleagues to support this legislation, and I yield
back the balance of my time.
The SPEAKER pro tempore. The question is on the motion offered by the
gentleman from Missouri (Mr. Smith) that the House suspend the rules
and pass the bill, H.R. 5334, as amended.
The question was taken; and (two-thirds being in the affirmative) the
rules were suspended and the bill, as amended, was passed.
A motion to reconsider was laid on the table.
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