S 2791 119th Congress Senate Taxation

SEED Act

Introduced: September 11, 2025 Introduced by: Bennet, Michael F. Democratic · Colorado See on congress.gov

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Sep 11, 2025

Read twice and referred to the Committee on Finance.

Sep 11, 2025

Introduced in Senate

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Plain-English summary Congressional Research Service

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

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 September 11, 2025

Read twice and referred to the Committee on Finance.

Bill text 1 version