This bill expands eligibility for the above-the-line federal tax deduction for certain eligible educator expenses to include early childhood educators. 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. 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. 

H.R.5334 - 119th Congress (2025-2026): SEED Act | Congress.gov | Library of Congress