# 119-s-2791: SEED Act

119-s-2791, SEED Act, is a 119th Congress bill sponsored by Sen. Bennet, Michael F. [D-CO] (D-CO); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-2791
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-2791
- Congress: 119
- Title: SEED Act
- Status: introduced
- Introduced: 2025-09-11
- Sponsor: Sen. Bennet, Michael F. [D-CO] (D-CO)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## 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.

## Cosponsors (1)

- Sen. Collins, Susan M. [R-ME] (R-ME), 2025-09-11T00:00:00.000Z

## Provisions PRIA read

- Tax deduction for pre-K teachers: benefit, high. 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…

## Related bills

- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-5071: Children's Safe Welcome Act of 2026
- 119-s-5022: Cannabis Administration and Opportunity Act
- 119-s-1748: Kids Online Safety Act
- 119-s-5283: Momnibus Act
- 119-s-3990: PrEP Access and Coverage Act of 2026

## Sources
- [119-s-2791 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/2791)

## Related
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-5071: Children's Safe Welcome Act of 2026](https://policyrisk.com/legislation/119-s-5071)
- [119-s-5022: Cannabis Administration and Opportunity Act](https://policyrisk.com/legislation/119-s-5022)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-5283: Momnibus Act](https://policyrisk.com/legislation/119-s-5283)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-2791 (as of 2026-04-21).