SEED Act

U.S. Congress · HR5334 · Introduced

Progression

Timing in context

Primary sponsor's contributions received (same period)

Adjacency in time is shown for context; it is not evidence of cause. Funded ≠ false — see the methodology.

What the bill says

HR5334 · U.S. Congress · Introduced

Introduced 2025-09-11. Latest action: Cloture motion on the motion to proceed to the measure presented in Senate.

View on Congress.gov →

Summary (plain-language)

Supporting Early-childhood Educators' Deductions Act of 2025 or the SEED Act of 2025 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.

Sponsors

Text versions

  • Introduced in House — 2025-09-11 — XML
  • Reported in House — 2026-04-09 — XML
  • Engrossed in House — 2026-04-27 — XML
  • Placed on Calendar Senate — 2026-07-14 — XML

What analysts say

CBO cost estimates

  • H.R. 5334, Supporting Early-childhood Educators’ Deductions Act — 2026-04-24
    In The Congressional Budget Act of 1974, as amended stipulates that revenue estimates provided by the staff of the Joint Committee on Taxation (``JCT'…

    In The Congressional Budget Act of 1974, as amended stipulates that revenue estimates provided by the staff of the Joint Committee on Taxation (``JCT'') will be the official estimates for all tax legislation considered by Congress. As such CBO incorporates these estimates into its cost estimates of the effects of the legislation. The estimates for the revenue provisions of H.R. 5334, the ``Supporting Early- childhood Educators' Deductions Act of 2025'' or the ``SEED Act,'' as reported were provided by JCT (see Part IV, A).

    V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE HOUSE

    CBO cost-estimate text quoted from the committee report on GovInfo (public domain).

Committee reports

What politicians say

No linked claims or utterances yet — no one on record has cited this measure to justify a public argument.

Action History

DateAction
2026-07-23Motion to proceed to consideration of measure made in Senate.
2026-07-23Cloture motion on the motion to proceed to the measure presented in Senate.
2026-07-14Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 454.
2026-07-13Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
2026-04-28Received in the Senate.
2026-04-27Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
2026-04-27Considered under suspension of the rules. (consideration: CR H3111-3113)
2026-04-27DEBATE - The House proceeded with forty minutes of debate on H.R. 5334.
2026-04-27Passed/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)
2026-04-27On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3111-3112)
2026-04-27Motion to reconsider laid on the table Agreed to without objection.
2026-04-09Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-600.
2026-04-09Placed on the Union Calendar, Calendar No. 520.
2026-03-25Committee Consideration and Mark-up Session Held
2026-03-25Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.
2025-09-11Introduced in House
2025-09-11Referred to the House Committee on Ways and Means.

← Back to legislation