Bill · S. 2791· Senate(119-S-2791)
SEED Act
- Introduced
- 9/11/2025
- Last activity
- 9/11/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Michael Bennet
- Cosponsors
- - 0 - 1
- Introduced
- In Committee
What this bill would do
This bill, known as the Supporting Early-childhood Educators' Deductions Act'' or the SEED Act,'' proposes amendments to the Internal Revenue Code of 1986. The primary goal is to allow early childhood educators to access the educator expense deduction. It seeks to update the language regarding teacher types and education levels within the code. These changes would include early childhood education through pre-kindergarten. The amendments are intended to apply to expenses incurred in taxable years beginning after December 31, 2025.
Yes· 3 of 6
Would middle-income households be better off under this?+3
The expansion of the educator expense deduction provides a tax benefit to those working in early childhood education.
Does this cut taxes for middle-income families?+3
The bill expands the educator expense deduction to include those working in early childhood education.
Would women be better off under this?+2
The bill provides tax relief for early childhood educators, a profession disproportionately composed of women.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
- Expanded Tax Deductions for Educators: By amending Section 62 of the Internal Revenue Code of 1986, the bill allows early childhood educators to take the educator expense deduction. This change is achieved by updating the heading and specific subsections to include "early childhood" educators (Section 2(a)).
Potential Negative Impacts for People
- No specific negative impacts or burdens are mentioned in the text of the bill.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Middle Class Households+3Good For Women+2Good For Children+1
- Economy And Finance
- Reduces Middle Class Taxes+3
- Social Issues And Justice
- Improves Childcare Affordability+2
- Education And Technology
- Improves School Choice+1
- 9/11/2025
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
Susan CollinsRepublican · Maine