03/25/2026 | Press release | Distributed by Public on 03/25/2026 17:04
Washington, D.C. - The bipartisan, bicameral Supporting Early-Childhood Educators' Deductions (SEED) Act, introduced by U.S. Representative Jimmy Panetta (CA-19), was voted unanimously out of the House Committee on Ways and Means today. This is the first Democrat-led stand-alone bill to receive a mark-up in the Committee on Ways and Means. The legislation now heads to the House Floor for a vote before the full House of Representatives.
"Early childhood educators often reach deep into their own pockets to cover the cost of classroom materials for their students," said Rep. Panetta. "The SEED Act would allow them to claim the same tax deduction for those costs already available to K-12 teachers. My legislation would allow the federal government and tax code to recognize pre-k educators for their dedication and commitment to the development of our children."
The SEED Act will ensure early childhood educators can claim the same federal tax deduction currently available to K-12 teachers. Research shows that educators spend an average of $860 annually on supplies for their students. Under current law, early childhood educators cannot deduct those out-of-pocket expenses. The SEED Act would correct this and provide tax relief to the teachers working with America's youngest learners.
The SEED Act would expand the above-the-line $300 educator expense deduction, established for K-12 teachers in 2002, to also include pre-K and early childhood educators. This deduction helps offset the hundreds of dollars teachers spend out of their own pockets each year on classroom supplies, books, and learning materials.
The SEED Act is supported by a broad coalition of education and child advocacy organizations, including the Center for American Progress, the American Federation of Teachers, Teach For America, the First Five Years Fund, and Trying Together.
Reps. David Valadao (CA-22), Maggie Goodlander (NH-02), and Brian Fitzpatrick (PA-11) co-lead this legislation. Senators Michael Bennet (D-CO) and Susan Collins (R-ME) have introduced companion legislation in the U.S. Senate.
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