What a yes vote endorsed
SEED Act
What this does
The bill amends the Internal Revenue Code to let early childhood educators claim the educator expense deduction that was previously limited to kindergarten through grade 12 teachers. It broadens the definition of a qualifying school to include childcare facilities that serve more than two children under age 6 and that operate at public expense or charge a fee, whether or not the facility is run for profit. The change applies to expenses paid or incurred in taxable years beginning after December 31, 2025.
Passed the House by voice vote
How we know · 4 sourced claims
- The bill amends the Internal Revenue Code to let early childhood educators claim the educator expense deduction that was previously limited to kindergarten through grade 12 teachers.Source: Sec. 2(a)(1)
- It broadens the definition of a qualifying school to include childcare facilities that serve more than two children under age 6 and that operate at public expense or charge a fee, whether or not the facility is run for profit.Source: Sec. 2(a)(2)
- The change applies to expenses paid or incurred in taxable years beginning after December 31, 2025.Source: Sec. 2(c)
- The only other substantive change is a conforming update to a subsection heading so it reads early childhood, elementary, and secondary school teachers.Source: Sec. 2(b)
Reported lobbying
No organization named this measure in a lobbying filing we could read with confidence.
That is not a finding that nobody lobbied it. The disclosure form takes a free text description of the issue, and a reference that could not be pinned to exactly one measure is refused rather than guessed. This bill may have been lobbied without being named, or named in words we would not risk reading as this bill.
From the LD-2 quarterly lobbying filings published at lda.gov by the Senate Office of Public Records. Read for 2025 Q1, 2025 Q2, 2025 Q3, 2025 Q4, 2026 Q1 and 2026 Q2. The pull came up 2 short in 2025 Q4 and 7 short in 2026 Q2 against the register's own count, so those quarters are the filings posted rather than every one filed. 2026 Q3 is still inside its filing window, so that quarter is only the filings posted so far.