SEED Act

Bill: 117-hr-5254
Sponsor: full_name: Rep. Lamb, Conor [D-PA-17]
Introduced: 2021-09-14
Policy area: Taxation
Latest action: action_date: 2021-09-14
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2021-09-14
action_desc: Introduced in House
text: <p><strong>Supporting Early-childhood Educators' Deductions Act or the SEED Act</strong></p> <p>This bill expands the tax deduction for the expenses of elementary and secondary school teachers to include early childhood educators.</p>

tv_txt: I 117th CONGRESS 1st Session H. R. 5254 IN THE HOUSE OF REPRESENTATIVES September 14, 2021 Mr. Lamb (for himself, Mr. Reed , Mr. Panetta , and Mrs. Walorski ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.

1. Short title This Act may be cited as the Supporting Early-childhood Educators’ Deductions Act or the SEED Act . 2. Educator expense deduction to include early childhood educators (a) In general Section 62 of the Internal Revenue Code of 1986 is amended— (1) in subsection (a)(2)(D), by striking the heading and inserting Certain expenses of early childhood, elementary, and secondary school teachers . ; (2) in subsection (d)(1)(A), by striking kindergarten through grade 12 teacher and inserting, early childhood educator, kindergarten through grade 12 teacher ; and (3) 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) . (b) Effective date The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2020.