Lindsey O. Graham Sanctioning Russia and Iran Act of 2026

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5334 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                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.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                           September 11, 2025

Mr. Panetta (for himself, Mr. Fitzpatrick, Ms. Goodlander, Mr. Valadao,
     Mr. Davis of Illinois, Mr. Mullin, Ms. Pingree, Mr. Carter of
   Louisiana, Ms. Craig, Mr. Pappas, and Mr. Neguse) introduced the
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 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 of 2025'' or the ``SEED Act of 2025''.

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, 2024.
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