SEED Act

The SEED Act expands tax deductions for educators by including early childhood educators (such as preschool teachers) in the existing educator expense deduction. It modifies Section 62 of the Internal Revenue Code to replace "elementary and secondary" with "early childhood, elementary, and secondary" in the deduction's description and to explicitly add "early childhood" educators to the eligibility criteria. This change allows early childhood educators to deduct work-related expenses like classroom supplies on their federal tax returns, similar to K-12 teachers. The updated provisions apply to expenses incurred in taxable years beginning after December 31, 2025.