What This Bill Does · Plain English
Summary · Congress.gov
Supporting Early-childhood Educators' Deductions Act of 2025 or the SEED Act of 2025 This bill expands eligibility for the above-the-line federal tax deduction for certain eligible educator expenses to include early childhood educators. (An above-the-line tax deduction is subtracted from gross income to calculate adjusted gross income.) Under current law, kindergarten through grade 12 teachers, instructors, counselors, principals, or aides in schools that provide elementary or secondary education are allowed an above-the-line tax deduction of up to $300 (in 2025 and adjusted annually) for certain unreimbursed professional development and classroom expenses. (Other conditions apply.) The bill expands eligibility for the tax deduction for such educator expenses to include early childhood educators in schools that provide early childhood (pre-kindergarten) education.
Action Timeline
2026-04-27
Motion to reconsider laid on the table Agreed to without objection.
2026-04-27
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3111-3112)
2026-04-27
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
2026-04-27
DEBATE - The House proceeded with forty minutes of debate on H.R. 5334.
2026-04-27
Considered under suspension of the rules. (consideration: CR H3111-3113)
2026-04-27
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
2026-04-09
Placed on the Union Calendar, Calendar No. 520.
2026-04-09
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-600.
2026-04-09
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-600.
2026-03-25
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.
Frequently Asked Questions
Did HR.5334 pass?
HR.5334 is still alive. Current stage: PASSED_ONE. Pass likelihood: pending.
What does HR.5334 do?
Supporting Early-childhood Educators' Deductions Act of 2025 or the SEED Act of 2025 This bill expands eligibility for the above-the-line federal tax deduction for certain eligible educator expenses to include early childhood educators. (An above-the-line tax deduction is subtracted from gross income to calculate adjusted gross income.) Under current law, kindergarten through grade 12 teachers, instructors, counselors, principals, or aides in schools that provide elementary or secondary education are allowed an above-the-line tax deduction of up to $300 (in 2025 and adjusted annually) for cert…
Who sponsored HR.5334?
HR.5334 was sponsored by Jimmy Panetta (D-California).
Full Bill Text
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. IB Union Calendar No. 520 119th CONGRESS 2d Session H. R. 5334 [Report No. 119–600] 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. 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, 2026 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed
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