HR5334119th CongressWALLET

SEED Act

Sponsored By: Representative Rep. Panetta, Jimmy [D-CA-19]

Passed House

Summary

Extends the educator expense deduction to early childhood educators. This bill would add early childhood teachers to the group eligible for the educator expense deduction under Internal Revenue Code section 62(d)(1), expanding tax relief that previously applied only to kindergarten through grade 12 teachers.

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  • Early childhood educators: Early childhood teachers at qualifying programs could claim the educator expense deduction on their tax returns in the same way K–12 teachers do.
  • Definition of "school" for early childhood: A qualifying school or childcare facility is one that serves more than two non-resident children under age six and that operates at public expense or receives fees, payments, or grants, whether or not it operates for profit.
  • Effective date: The change applies to expenses paid or incurred in taxable years beginning after December 31, 2025.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax break for early childhood teachers

This bill would let early childhood educators claim the educator expense deduction, like K–12 teachers. You would qualify if you teach or care for more than two non-resident children under age 6 at a facility. The facility would need to be publicly funded or receive fees, payments, or grants. It could be for-profit or nonprofit. For K–12 teachers, school status would follow state law. These changes would apply to expenses in tax years starting after December 31, 2025. The bill would not change the dollar limit of the deduction.

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Sponsors & CoSponsors

Sponsor

Rep. Panetta, Jimmy [D-CA-19]

CA • D

Cosponsors

  • Rep. Fitzpatrick, Brian K. [R-PA-1]

    PA • R

    Sponsored 9/11/2025

  • Goodlander

    NH • D

    Sponsored 9/11/2025

  • Valadao

    CA • R

    Sponsored 9/11/2025

  • Rep. Davis, Danny K. [D-IL-7]

    IL • D

    Sponsored 9/11/2025

  • Rep. Mullin, Kevin [D-CA-15]

    CA • D

    Sponsored 9/11/2025

  • Rep. Pingree, Chellie [D-ME-1]

    ME • D

    Sponsored 9/11/2025

  • Rep. Carter, Troy [D-LA-2]

    LA • D

    Sponsored 9/11/2025

  • Craig

    MN • D

    Sponsored 9/11/2025

  • Rep. Pappas, Chris [D-NH-1]

    NH • D

    Sponsored 9/11/2025

  • Rep. Neguse, Joe [D-CO-2]

    CO • D

    Sponsored 9/11/2025

  • Lawler

    NY • R

    Sponsored 9/15/2025

  • Rep. Sorensen, Eric [D-IL-17]

    IL • D

    Sponsored 9/17/2025

  • Bynum

    OR • D

    Sponsored 9/30/2025

  • Friedman

    CA • D

    Sponsored 9/30/2025

  • Rep. Gottheimer, Josh [D-NJ-5]

    NJ • D

    Sponsored 10/14/2025

  • Rep. Olszewski, Johnny [D-MD-2]

    MD • D

    Sponsored 10/21/2025

  • Rep. Tokuda, Jill N. [D-HI-2]

    HI • D

    Sponsored 11/7/2025

  • Bresnahan

    PA • R

    Sponsored 12/19/2025

  • Rep. Subramanyam, Suhas [D-VA-10]

    VA • D

    Sponsored 1/7/2026

  • Rep. Suozzi, Thomas R. [D-NY-3]

    NY • D

    Sponsored 1/20/2026

  • Rep. Thanedar, Shri [D-MI-13]

    MI • D

    Sponsored 2/4/2026

  • Kean

    NJ • R

    Sponsored 2/9/2026

  • Rep. Tlaib, Rashida [D-MI-12]

    MI • D

    Sponsored 2/23/2026

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov

Live Policy Activity

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Surfaced from PRIA's policy knowledge graph — ranked by signal strength, connected by evidence.

Live · 3h ago15,853Bills1,439Wiki4 signals surfaced
Now TrackingHR8495
Moving· 5 days in stage

Financial Services and General Government Appropriations Act, 2027

Rep. Joyce, David P. [R-OH-14] (R-OH)
IntroducedApr 24
Cmte Reported
Passed Origin Chbr
Passed Second Chbr
Resolving Diffs
Enrolled
Became Law
Current StageIntroduced· 5d

Appropriations package that would fund Treasury and IRS while imposing rulemaking limits and detailed DC policy constraints, affecting taxpayers, community lenders, and DC residents.

How These Connect

· reasoned by PRIA's knowledge graph
Graph Connectionextracted100% confidence
Financial Services and General Government Appropriations Act, 202740 U.S.C. § 6111 — Supreme Court Building

$207,039,000, of which $1,500,000 shall remain available until expended. In addition, there are appropriated such sums as may be necessary under current law for the salaries of the chief justice and associate justices of the court. care of the building and grounds For such expenditures as may be necessary to enable the Architect of the Capitol to carry out the duties imposed upon the Architect by 40 U.S.C. 6111 and 6112 under the direction of the Chief Justice, $18,093,000, to remain available until expended.

Graph Connectionextracted100% confidence
Financial Services and General Government Appropriations Act, 20273 U.S.C. § 106 — Assistance and services for the Vice President

vernment, $8,000,000, to remain available until expended. Special Assistance to the President salaries and expenses For necessary expenses to enable the Vice President to provide assistance to the President in connection with specially assigned functions; services as authorized by 5 U.S.C. 3109 and 3 U.S.C. 106, including subsistence expenses as authorized by 3 U.S.C. 106, which shall be expended and accounted for as provided in that section; and hire of passenger motor vehicles, $6,015,000.

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