Bill > S2791

This bill, known as the SEED Act (Supporting Early-childhood Educators' Deductions Act), amends the Internal Revenue Code to expand the existing educator expense tax deduction to include early childhood educators. Currently, the tax deduction is limited to kindergarten through 12th-grade teachers, but this legislation would broaden the definition to include early childhood educators working in pre-kindergarten settings. Specifically, the bill modifies Section 62 of the tax code to change the language describing eligible educators and the types of educational expenses that can be deducted. The changes would allow early childhood educators to deduct certain out-of-pocket expenses they incur for classroom supplies and materials, similar to the existing deduction for K-12 teachers. These amendments would take effect for expenses incurred in tax years beginning after December 31, 2025, giving educators and tax professionals time to prepare for the new deduction. The bill aims to provide financial support and recognition for early childhood educators who often spend their own money on educational resources for young students.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/2791/all-info