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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 (Reported-in-House)

Union Calendar No. 520

119th CONGRESS
2d Session
H. R. 5334

[Report No. 119–600]


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

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.

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—

(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.

Union Calendar No. 520

119th CONGRESS
     2d Session
H. R. 5334
[Report No. 119–600]
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.
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