HR 5334Apr 27, 2026Passed Chamber
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)