Section 1. Short title
This Act may be cited as the Supporting Early-childhood Educators’ Deductions Act or the SEED Act.
(a) In general
Section 62(d)(1) of the Internal Revenue Code of 1986 is amended—
(1) in subparagraph (A), by striking a kindergarten through grade 12 teacher and inserting an early childhood or kindergarten through grade 12 teacher, and
(2) in subparagraph (B), to read as follows:
(b) Conforming amendment
Section 62(a)(2)(D) of such Code is amended by striking Certain expenses of elementary and secondary school teachers in the heading and inserting Certain expenses of early childhood, elementary, and secondary school teachers.
(c) Effective date
The amendments made by this section shall apply to expenses paid or incurred in taxable years beginning after December 31, 2025.