HR 5334 119th Congress House Taxation Income tax deductions Preschool education Teaching, teachers, curricula

SEED Act

Introduced: February 23, 2026 Introduced by: Panetta, Jimmy Democratic · California See on congress.gov

Everywhere this bill has been 13 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Apr 28, 2026

Received in the Senate.

Apr 27, 2026 · 4:27 PM EDT

DEBATE - The House proceeded with forty minutes of debate on H.R. 5334.

Apr 27, 2026 · 4:27 PM EDT

Considered under suspension of the rules. (consideration: CR H3111-3113)

Apr 27, 2026 · 4:27 PM EDT

Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

Apr 27, 2026 · 4:35 PM EDT

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)

Apr 27, 2026 · 4:35 PM EDT

Motion to reconsider laid on the table Agreed to without objection.

Apr 27, 2026 · 4:35 PM EDT

On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3111-3112)

Apr 9, 2026

Placed on the Union Calendar, Calendar No. 520.

Apr 9, 2026

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-600.

Mar 25, 2026

Committee Consideration and Mark-up Session Held

Mar 25, 2026

Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.

Sep 11, 2025

Introduced in House

Sep 11, 2025

Referred to the House Committee on Ways and Means.

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Plain-English summary Congressional Research Service

Supporting Early-childhood Educators' Deductions Act of 2025 or the SEED Act of 2025

This bill expands eligibility for the above-the-line federal tax deduction for certain eligible educator expenses to include early childhood educators. (An above-the-line tax deduction is subtracted from gross income to calculate adjusted gross income.)

Under current law, kindergarten through grade 12 teachers, instructors, counselors, principals, or aides in schools that provide elementary or secondary education are allowed an above-the-line tax deduction of up to $300 (in 2025 and adjusted annually) for certain unreimbursed professional development and classroom expenses. (Other conditions apply.)

The bill expands eligibility for the tax deduction for such educator expenses to include early childhood educators in schools that provide early childhood (pre-kindergarten) education.

What's happening now April 28, 2026

Received in the Senate.

Bill text 3 versions