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Referenced Laws
Section 62
Section 1
1. Short title This Act may be cited as the Supporting Early-childhood Educators’ Deductions Act of 2025 or the SEED Act of 2025.
Section 2
2. Educator expense deduction to include early childhood educators Section 62 of the Internal Revenue Code of 1986 is amended— in subsection (a)(2)(D), by striking the heading and inserting Certain expenses of early childhood, elementary, and secondary school teachers.; in subsection (d)(1)(A), by striking kindergarten through grade 12 teacher and inserting, early childhood educator, kindergarten through grade 12 teacher; and in subsection (d)(1)(B), by striking elementary education or secondary education (kindergarten through grade 12) and inserting, early childhood education, elementary education, or secondary education (pre-kindergarten through grade 12). The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2024.