S 2791 ยท SEED Act
Read twice and referred to the Committee on Finance.
- Introduced
- Sep 11, 2025
- Latest action
- Sep 11, 2025
- Sponsor
- Sen. Michael F. Bennet [D-CO]
- Policy area
- Taxation
- Cosponsors
- 1
Summary
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.
Recent actions
- Sep 11, 2025 Read twice and referred to the Committee on Finance.
- Sep 11, 2025 Introduced in Senate
Votes
No recorded votes are available for this bill.