K-12 teachers can already deduct up to $300 a year in out-of-pocket classroom expenses on their taxes, but pre-K teachers and childcare educators can't. This bill expands that educator expense deduction to include early childhood educators — the people who teach children before they enter kindergarten. It's a small but meaningful change for a workforce that's often underpaid and frequently dips into their own pockets for supplies, books, and learning materials.
Congressional Summary
Supporting Early-childhood Educators' Deductions Act of 2025 or the SEED Act of 2025This 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.
Details
- Congress
- 119th
- Chamber
- House
- Status
- summarized
- Action
- Introduced in House
- Action Date
- 2025-09-11
- Date Added
- 2026-04-06