SEED Act
- Bill Number
- H.R. 5334
- Origin Chamber
- House
- Congress
- 119th Congress, Session 2
- Policy Area
- Taxation
- Status
- Passed House
- Latest Action
- 2026-07-29: Measure laid before Senate by motion. (consideration: CR S4323)
- Last Updated
- 2026-07-31T11:08:28Z
AI-Generated Summary
Purpose
The legislation amends the Internal Revenue Code of 1986 to extend the educator expense deduction to early childhood educators, in addition to kindergarten through grade 12 teachers.
Key Provisions
- Expansion of eligibility: Modifies Section 62(d)(1) to include "early childhood" educators in the definition of qualified teachers.
- Updated school definition: Revises the term "school" to cover early childhood education settings, including schools or childcare facilities that serve more than two children under age 6 (not residing at the facility) and operate with public funding or fees/grants, regardless of profit status.
- Conforming change: Updates the heading in Section 62(a)(2)(D) to reference early childhood, elementary, and secondary school teachers.
- Effective date: Applies to expenses paid or incurred in taxable years beginning after December 31, 2025.
Significant Changes to Existing Law
- Broadens the existing educator expense deduction, previously limited to kindergarten through grade 12 teachers, to now encompass early childhood educators.
- Introduces a specific definition for early childhood education facilities that was not previously outlined in this section of the tax code.
Potential Impacts
- On citizens: Early childhood educators may reduce their taxable income by deducting qualified expenses, such as classroom supplies.
- On government agencies: The Internal Revenue Service would administer the expanded deduction, potentially requiring updates to tax forms and guidance.
- On international relations: No direct impacts are outlined in the legislation.
Main Stakeholders Affected
- Early childhood educators and staff at qualifying childcare facilities.
- Childcare providers and schools serving children under age 6.
- Parents and families utilizing early childhood education services.
- The Internal Revenue Service for tax administration and enforcement.
Notable Legal, Constitutional, or Political Implications
- This represents a targeted tax code adjustment with no explicit constitutional challenges or political provisions noted in the text.
- The changes focus solely on domestic tax policy without altering broader legal frameworks or international obligations.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Cosponsors (23)
Rep. Fitzpatrick, Brian K. [R-PA-1], Rep. Goodlander, Maggie [D-NH-2], Rep. Valadao, David G. [R-CA-22], Rep. Davis, Danny K. [D-IL-7], Rep. Mullin, Kevin [D-CA-15], Rep. Pingree, Chellie [D-ME-1], Rep. Carter, Troy A. [D-LA-2], Rep. Craig, Angie [D-MN-2], Rep. Pappas, Chris [D-NH-1], Rep. Neguse, Joe [D-CO-2], Rep. Lawler, Michael [R-NY-17], Rep. Sorensen, Eric [D-IL-17], Rep. Bynum, Janelle S. [D-OR-5], Rep. Friedman, Laura [D-CA-30], Rep. Gottheimer, Josh [D-NJ-5], Rep. Olszewski, Johnny [D-MD-2], Rep. Tokuda, Jill N. [D-HI-2], Rep. Bresnahan, Robert P. [R-PA-8], Rep. Subramanyam, Suhas [D-VA-10], Rep. Suozzi, Thomas R. [D-NY-3], Rep. Thanedar, Shri [D-MI-13], Rep. Kean, Thomas H. [R-NJ-7], Rep. Tlaib, Rashida [D-MI-12]
Recent Actions
- 2026-07-29: Measure laid before Senate by motion. (consideration: CR S4323)
- 2026-07-29: Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 84 - 12. Record Vote Number: 213. (Roll call 213)
- 2026-07-29: Motion to proceed to measure considered in Senate. (CR S4301)
- 2026-07-28: Cloture on the motion to proceed to the measure invoked in Senate by Yea-Nay Vote. 86 - 12. Record Vote Number: 212. (CR S4292) (Roll call 212)
- 2026-07-23: Cloture motion on the motion to proceed to the measure presented in Senate. (CR S4253)
- 2026-07-23: Motion to proceed to consideration of measure made in Senate. (CR S4253)
- 2026-07-14: Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 454.
- 2026-07-13: Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
- 2026-04-28: Received in the Senate.
- 2026-04-27: Motion to reconsider laid on the table Agreed to without objection.
- 2026-04-27: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3111-3112)
- 2026-04-27: Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3111-3112)
- 2026-04-27: DEBATE - The House proceeded with forty minutes of debate on H.R. 5334.
- 2026-04-27: Considered under suspension of the rules. (consideration: CR H3111-3113)
- 2026-04-27: Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Bill Versions
- Supporting Early-childhood Educators’ Deductions Act — issued 2026-04-27 — PDF (4 pages)
- Supporting Early-childhood Educators’ Deductions Act of 2025 — issued 2025-09-11 — PDF (2 pages)
- Supporting Early-childhood Educators’ Deductions Act — issued 2026-07-14 — PDF (4 pages)
- Supporting Early-childhood Educators’ Deductions Act — issued 2026-04-09 — PDF (6 pages)