HR 5334

Summary

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. 

Bill status

Status

Reported

Sponsor

Rep. Jimmy Panetta [D-CA-19]

Cosponsors

23

Policy area

Taxation

Introduced

2025-09-11

Latest action

2026-07-23: Cloture motion on the motion to proceed to the measure presented in Senate. (CR S4253)

Committee referrals

• Ways and Means Committee: House · Reported By · 2026-04-09
• Ways and Means Committee: House · Markup By · 2026-03-25
• Ways and Means Committee: House · Referred To · 2025-09-11

Recent actions

• 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.