SEED Act
Sponsored By: Representative Panetta, Jimmy [D-CA-19]
Passed House
Summary
Expands the educator expense deduction to early childhood teachers. The bill would let preschool and other early-childhood educators claim the same federal educator deduction now available to kindergarten through grade 12 teachers.
Show full summary
- A qualifying childcare setting: A facility counts as a "school" for this deduction if it provides educational or childcare services for more than two children under age six and operates at public expense or receives fees, payments, or grants. This covers facilities whether they operate for profit or not.
- K–12 clarification and label change: For kindergarten through grade 12, "school" remains defined under State law and the deduction's heading is renamed to explicitly include early childhood teachers.
- Timing: The change would apply to expenses paid or incurred in tax 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
If enacted, early childhood teachers would qualify for the educator expense tax deduction, like K-12 teachers. Your workplace would need to serve more than two children under age six who do not live there. It would also need to be publicly funded or receive fees, payments, or grants for those services. It would not matter if the facility is for-profit or nonprofit. These changes would apply to expenses paid in tax years that begin after December 31, 2025.
Sponsors & CoSponsors
Sponsor
Panetta, Jimmy [D-CA-19]
CA • D
Cosponsors
Rep. Fitzpatrick, Brian K. [R-PA-1]
PA • R
Sponsored 9/11/2025
Rep. Goodlander, Maggie [D-NH-2]
NH • D
Sponsored 9/11/2025
Rep. Valadao, David G. [R-CA-22]
CA • R
Sponsored 9/11/2025
Davis (IL)
IL • D
Sponsored 9/11/2025
Mullin
CA • D
Sponsored 9/11/2025
Pingree
ME • D
Sponsored 9/11/2025
Rep. Carter, Troy A. [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
Rep. Lawler, Michael [R-NY-17]
NY • R
Sponsored 9/15/2025
Rep. Sorensen, Eric [D-IL-17]
IL • D
Sponsored 9/17/2025
Rep. Bynum, Janelle S. [D-OR-5]
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