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S. 2791: SEED Act

119th Congress · introduced 2025-09-11 · Taxation · Latest: Read twice and referred to the Committee on Finance.

federal

What does this mean?

Official title

SEED Act

Plain summary

Supporting Early-childhood Educators' Deductions Act or the SEED Act This 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.

Congressional Research Service summary (Introduced in Senate), quoted unchanged (nonpartisan). Read the source.

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If it passes both chambers and is signed, it becomes law.

A “Nay” vote

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Officials and money

Sponsor: Sen. Bennet, Michael F. [D-CO] · 1 cosponsors

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Words on this page, explained (1)
Bill
A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).

Plain meanings written from linked sources. All words.

Sources

Record fed-us-cong119-s2791 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills