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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 or the SEED Act.
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 elementary and secondary in the heading and inserting early childhood, elementary, and secondary; in subsection (d)(1)(A), by striking kindergarten through grade 12 teacher and inserting, early childhood or kindergarten through grade 12 teacher, educator; and in subsection (d)(1)(B), by striking elementary education or secondary education and inserting early childhood education (through pre-kindergarten) or elementary or secondary education. The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2025.