S2791119th CongressWALLET

SEED Act

Sponsored By: Senator Michael Bennet

Introduced

Summary

Expands the educator expense deduction to early childhood educators. This bill would amend the tax code so early childhood educators, including pre-kindergarten teachers, qualify for the same unreimbursed educator expense deduction available to kindergarten through grade 12 educators. It replaces wording like "elementary and secondary" and updates the educator definition so early childhood education through pre-K is included. The change applies to expenses in tax years beginning after December 31, 2025. The deduction's rules, thresholds, and documentation remain the same and only eligibility is broadened.

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Bill Overview

Analyzed Economic Effects

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

Tax deduction for pre-K teachers

If enacted, early childhood and pre-K teachers would be able to claim the unreimbursed educator expense deduction. This would apply to expenses in taxable years beginning after Dec 31, 2025. The deduction's rules, limits, and documentation requirements would stay the same; only who qualifies would expand.

Sponsors & CoSponsors

Sponsor

Michael Bennet

CO • D

Cosponsors

  • Susan Collins

    ME • R

    Sponsored 9/11/2025

Roll Call Votes

No roll call votes available for this bill.

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