Early childhood educators — teachers working with children from birth through pre-kindergarten — would become eligible for the federal educator expense tax deduction under this bill. Currently, only K-12 teachers can deduct up to $300 per year for classroom supplies they purchase out of pocket. The change would take effect for expenses incurred in tax years beginning after December 31, 2025.
Congressional Summary
Supporting Early-childhood Educators' Deductions Act or the SEED ActThis 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
- Senate
- Status
- summarized
- Action
- Introduced in Senate
- Action Date
- 2025-09-11
- Date Added
- 2026-04-06