119th Congress · introduced in the Senate · Sep 11, 2025
SEED Act
Official title from Congress.gov
Latest action (Sep 11, 2025): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in Senate (Sep 11, 2025)
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.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
3 citations.
FIRST FIVE YEARS FUND (FORMERLY START EARLY (FOR FIRST FIVE YEARS FUND)) · lobbying firm or registrant: FIRST FIVE YEARS FUND (FORMERLY START EARLY (FOR FIRST FIVE YEARS FUND))
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Education
$190,000
Spent on own lobbying
…artnerships, Child Care and Development Block Grants, Individuals with Disabilities Education Act Part C and B. S. 2828/H.R 9224, Child Care Modernization Act; S.2791/H.R. 5334, Supporting Early-childhood Educators' Deductions Act (SEED Act)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
FIRST FIVE YEARS FUND (FORMERLY START EARLY (FOR FIRST FIVE YEARS FUND)) · lobbying firm or registrant: FIRST FIVE YEARS FUND (FORMERLY START EARLY (FOR FIRST FIVE YEARS FUND))
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Welfare
$190,000
Spent on own lobbying
…artnerships, Child Care and Development Block Grants, Individuals with Disabilities Education Act Part C and B. S. 2828/H.R 9224, Child Care Modernization Act; S.2791/H.R. 5334, Supporting Early-childhood Educators' Deductions Act (SEED Act)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
FIRST FIVE YEARS FUND (FORMERLY START EARLY (FOR FIRST FIVE YEARS FUND)) · lobbying firm or registrant: FIRST FIVE YEARS FUND (FORMERLY START EARLY (FOR FIRST FIVE YEARS FUND))
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$190,000
Spent on own lobbying
…y of high-quality child care, including: Child and Dependent Care Tax Credit, the Employer Provided Child Care Tax Credit, and Dependent Care Assistance Plans. S.2791/H.R. 5334, Supporting Early-childhood Educators' Deductions Act (SEED Act)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing