Bill > S3424

This bill, known as the Supporting Early-childhood Educators' Deductions Act or the SEED Act, aims to amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction. Specifically, the bill expands the definition of "educator" to include early childhood educators (from pre-kindergarten through grade 12), allowing them to deduct eligible expenses related to their work, just like their elementary and secondary teacher counterparts. The amendments made by this bill would apply to expenses incurred in taxable years beginning after December 31, 2020.