H.R. 5254 - Supporting Early-childhood Educators' Deductions (SEED) Act

117TH CONGRESS
1ST SESSION

H.R. 5254

To amend the Internal Revenue Code of 1986 to allow early childhood
educators to take the educator expense deduction, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES

SEPTEMBER 14, 2021

Mr. LAMB introduced the following bill; which was referred to the Committee on ____

A BILL

To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.

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 of the Internal Revenue Code of 1986 is amended —

(1) in subsection (a)(2)(D), by striking the heading and inserting "CERTAIN EXPENSES OF EARLY CHILDHOOD, ELEMENTARY, AND SECONDARY SCHOOL TEACHERS.",

(2) in subsection (d)(1)(A), by striking "kindergarten through grade 12 teacher" and inserting, "early childhood educator, kindergarten through grade 12 teacher", and

(3) in subsection (d)(1)(B), by striking "elementary education or secondary education (kindergarten through grade 12)" and inserting, "early childhood education, elementary education, or secondary education (pre-kindergarten through grade 12)".

(b) EFFECTIVE DATE. — The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2020.