SEED Act Extends Educator Expense Deductions to Early Childhood Educators
Summary
H.R. 5334, the Supporting Early-childhood Educators' Deductions Act (SEED Act), proposes to amend Section 62(d)(1) of the Internal Revenue Code of 1986 to expand the educator expense deduction beyond kindergarten through grade 12 teachers to include early childhood educators. The amendment defines qualifying early childhood schools as facilities providing educational or childcare services to more than 2 individuals under age 6, operated publicly or receiving fees, payments, or grants. If enacted, the provisions would apply to expenses paid or incurred in taxable years beginning after December 31, 2025.
Early childhood educators and childcare facility operators should track this bill through the legislative process. If enacted, early childhood educators meeting the facility-size and public/grant-based operation criteria would gain access to the educator expense deduction for the first time, allowing above-the-line deductions for qualifying professional development and supply expenses.
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GovPing monitors House Floor Schedule for new government & legislation regulatory changes. Every update since tracking began is archived, classified, and available as free RSS or email alerts — 34 changes logged to date.
What changed
The SEED Act proposes adding early childhood educators to the existing educator expense deduction under Internal Revenue Code Section 62(d)(1), which currently applies only to kindergarten through grade 12 teachers. The bill defines 'school' for early childhood purposes to include any school or childcare facility serving more than 2 children who have not attained age 6, provided the facility operates publicly or receives fees, payments, or grants for such services. A conforming amendment updates the heading of Section 62(a)(2)(D) to reflect the expanded scope.
Early childhood educators and childcare facilities should monitor this legislation as it progresses through Congress. If enacted, qualifying early childhood educators could claim ordinary and necessary business expenses as above-the-line deductions for tax years beginning after December 31, 2025, providing a tax benefit comparable to that currently available to K-12 teachers.
Archived snapshot
Apr 27, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
N S AMENDMENT IN THEOATURE OF A GUBSTITUTE H.R. 5334 TO M. S M FFERED BYRMITH OF ISSOURI Strike all after the enacting clause and insert the following:
SECTION 1. SHORT TITLE. 1
This Act may be cited as the ''Supporting Early- 2 childhood Educators' Deductions Act'' or the ''SEED 3 Act''. 4
SEC. 2. EDUCATOR EXPENSE DEDUCTION TO INCLUDE 5 EARLY CHILDHOOD EDUCATORS. 6
.--Section 62(d)(1) of the Internal 7(a) INENERAL Revenue Code of 1986 is amended-- 8 (1) in subparagraph (A), by striking ''a kinder-9 garten through grade 12 teacher'' and inserting ''an 10 early childhood or kindergarten through grade 12 11 teacher'', and 12 (2) in subparagraph (B), to read as follows: 13 .--The term 'school' 14''(B) SCHOOL means-- 15 ''(i) in the case of early childhood 16 education, any school or childcare facility 17 which-- 18
''(I) provides educational or 1 childcare services for more than 2 in-2 dividuals (other than individuals who 3 reside at the school or facility) who 4 have not attained age 6, and 5 ''(II) operates at the public ex-6 pense or receives a fee, payment, or 7 grant for providing such services for 8 any of the individuals (regardless of 9 whether such school or facility is oper-10 ated for profit), and 11 ''(ii) in the case of elementary edu-12 cation or secondary education (kinder-13 garten through grade 12), any school 14 which provides such education, as deter-15 mined under State law.''. 16 .--Section 17(b) CONFORMING MENDMENT -1862(a)(2)(D) of such Code is amended by striking ''C ER 19ATAIN EXPENSES OF ELEMENTARY AND SECONDARY -20'' in the heading and inserting ''CSCHOOL TEACHERS ER , 21 , TAIN EXPENSES OF EARLY CHILDHOOD ELEMENTARY ''. 22AND SECONDARY SCHOOL TEACHERS
.--The amendments made by 1(c) EDFFECTIVEATE this section shall apply to expenses paid or incurred in 2 taxable years beginning after December 31, 2025. 3
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