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HR 5334 119th Congress House Taxation

SEED Act

Introduced: September 11, 2025 Introduced by: Panetta, Jimmy Democratic · California See on congress.gov
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 Everywhere this bill has been 13 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 28, 2026
Received in the Senate.
Apr 27, 2026
Motion to reconsider laid on the table Agreed to without objection.
Apr 27, 2026
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3111-3112)
Apr 27, 2026
Passed/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)
Apr 27, 2026
DEBATE - The House proceeded with forty minutes of debate on H.R. 5334.
Apr 27, 2026
Considered under suspension of the rules. (consideration: CR H3111-3113)
Apr 27, 2026
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Apr 9, 2026
Placed on the Union Calendar, Calendar No. 520.
Apr 9, 2026
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-600.
Mar 25, 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.
Mar 25, 2026
Committee Consideration and Mark-up Session Held
Sep 11, 2025
Referred to the House Committee on Ways and Means.
Sep 11, 2025
Introduced in House
 Plain-English summary Congressional Research Service

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. 

What's happening now April 28, 2026

Received in the Senate.

 Cosponsors 5 matching
All 23 Democratic 18 Republican 5
Clear