Supporting Early-Childhood Educators' Deductions Act

Floor Speech

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Mr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 5334) to amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes, as amended.

The Clerk read the title of the bill.

The text of the bill is as follows: H.R. 5334

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE.

This Act may be cited as the ``Supporting Early-childhood Educators' Deductions Act'' or the ``SEED Act''. SEC. 2. EDUCATOR EXPENSE DEDUCTION TO INCLUDE EARLY CHILDHOOD EDUCATORS.

(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) School.--The term `school' means--

``(i) in the case of early childhood education, any school or childcare facility which--

``(I) provides educational or childcare services for more than 2 individuals (other than individuals who reside at the school or facility) who have not attained age 6, and

``(II) operates at the public expense or receives a fee, payment, or grant for providing such services for any of the individuals (regardless of whether such school or facility is operated for profit), and

``(ii) in the case of elementary education or secondary education (kindergarten through grade 12), any school which provides such education, as determined under State law.''.

(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.

Mr. Speaker, I rise in support of H.R. 5334, the Supporting Early- childhood Educators' Deductions, or the SEED, Act, which is bipartisan legislation introduced by Representatives Brian Fitzpatrick and Jimmy Panetta.

Early-childhood educators are the foundation of a lifetime of education for the next generation of leaders in this country. They put in the long hours and often dip into their own wallets to provide educational materials for their classrooms. Unfortunately, unlike their K-12 colleagues, they are not afforded the same tax deduction to help cover those expenses. This is a longstanding oversight that needs correcting.

This legislation provides early-childhood educators with the same deduction so they are on equal footing with their school colleagues. I commend Representatives Fitzpatrick and Panetta, who are standing up for America's teachers and have been championing the cause for years.
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Mr. SMITH of Missouri. Mr. Speaker, when it comes to supporting teachers who go the extra mile to provide for their students, including paying out of pocket for supplies and other educational materials, we need to ensure we are acknowledging and rewarding the contributions of all of our educators.

That includes the early-childhood teachers, who are charged with instilling in our youth a love of learning and curiosity from the youngest age.

I encourage my colleagues to support this legislation, and I yield back the balance of my time.

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