HR5334
On Senate Calendar
SEED Act
- Federal
- House
- Introduced Sep 11, 2025
- Session 119
Bill Text
Version EHThis Act may be cited as the Supporting Early-childhood Educators’ Deductions Act or the SEED Act.
Section 62(d)(1) of the Internal Revenue Code of 1986 is amended—
in subparagraph (A), by striking a kindergarten through grade 12 teacher and inserting an early childhood or kindergarten through grade 12 teacher, and
in subparagraph (B), to read as follows:
The term school means—
in the case of early childhood education, any school or childcare facility which—
provides educational or childcare services for more than 2 individuals (other than individuals who reside at the school or facility) who have not attained age 6, and
operates at the public expense or receives a fee, payment, or grant for providing such services for any of the individuals (regardless of whether such school or facility is operated for profit), and
in the case of elementary education or secondary education (kindergarten through grade 12), any school which provides such education, as determined under State law.
Section 62(a)(2)(D) of such Code is amended by striking Certain expenses of elementary and secondary school teachers in the heading and inserting Certain expenses of early childhood, elementary, and secondary school teachers.
The amendments made by this section shall apply to expenses paid or incurred in taxable years beginning after December 31, 2025.
Section 62(d)(1) of the Internal Revenue Code of 1986 is amended—
in subparagraph (A), by striking a kindergarten through grade 12 teacher and inserting an early childhood or kindergarten through grade 12 teacher, and
in subparagraph (B), to read as follows:
The term school means—
in the case of early childhood education, any school or childcare facility which—
provides educational or childcare services for more than 2 individuals (other than individuals who reside at the school or facility) who have not attained age 6, and
operates at the public expense or receives a fee, payment, or grant for providing such services for any of the individuals (regardless of whether such school or facility is operated for profit), and
in the case of elementary education or secondary education (kindergarten through grade 12), any school which provides such education, as determined under State law.
Section 62(a)(2)(D) of such Code is amended by striking Certain expenses of elementary and secondary school teachers in the heading and inserting Certain expenses of early childhood, elementary, and secondary school teachers.
The amendments made by this section shall apply to expenses paid or incurred in taxable years beginning after December 31, 2025.
Legislative Timeline
17 actions-
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 454.
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Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
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Received in the Senate.
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Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
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Considered under suspension of the rules. (consideration: CR H3111-3113)
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DEBATE - The House proceeded with forty minutes of debate on H.R. 5334.
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Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3111-3112)
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On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3111-3112)
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Motion to reconsider laid on the table Agreed to without objection.
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Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-600.
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Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-600.
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Placed on the Union Calendar, Calendar No. 520.
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Committee Consideration and Mark-up Session Held
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Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.
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Introduced in House
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Introduced in House
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Referred to the House Committee on Ways and Means.