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House Bill 5334
119th Congress(2025-2026)
SEED Act
Introduced
Introduced
Introduced in House on Sep 11, 2025
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H. R. 5334 (Introduced-in-House)


119th CONGRESS
1st Session
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.

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

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 of 2025” or the “SEED Act of 2025”.

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 the heading and inserting “Certain expenses of early childhood, elementary, and secondary school teachers.”;

(2) in subsection (d)(1)(A), by striking “kindergarten through grade 12 teacher” and inserting, “early childhood educator, kindergarten through grade 12 teacher”; and

(3) in subsection (d)(1)(B), by striking “elementary education or secondary education (kindergarten through grade 12)” and inserting, “early childhood education, elementary education, or secondary education (pre-kindergarten through grade 12)”.

(b) Effective date.—The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2024.