Labor & Employment

HR 5334, the SEED Act of 2025, expands the existing educator expense deduction under federal tax law to explicitly include early childhood educators. It revises the Internal Revenue Code to cover expenses for "early childhood educators" and broadens the educational levels affected to include "pre-kindergarten through grade 12." This change allows early childhood educators (such as preschool teachers) to deduct work-related expenses like classroom supplies and professional development costs, which they previously could not claim under the existing deduction for "kindergarten through grade 12" teachers. The amendment applies to expenses incurred in taxable years beginning after December 31, 2024.

This joint resolution (SJRES 99) seeks congressional disapproval of a specific U.S. Citizenship and Immigration Services (USCIS) rule that removed automatic extensions for Employment Authorization Documents (EADs). The rule, published in the Federal Register on October 30, 2025, ended the prior practice of automatically extending work permits for certain immigrants while their renewal applications were pending. If approved, this resolution would block the rule from taking effect, restoring the automatic extension process for EAD holders. The policy change directly affects non-citizens in the U.S. who hold EADs and are waiting for renewal processing, preventing potential gaps in work authorization.

Shutdown Fairness Act This bill provides appropriations to pay federal employees who work during a government shutdown. Specifically, the bill provides appropriations for federal agencies to provide standard rates of pay, allowances, pay differentials, benefits, and other payments to excepted employees for work performed during any period in which interim continuing appropriations or full-year appropriations are not in effect for a fiscal year (i.e., a government shutdown). An excepted employee is an employee who is required to work during a government shutdown. Under current law, excepted employees are not paid until the government shutdown is over. This bill provides appropriations to pay excepted employees during a government shutdown. The bill also specifies that the term  excepted employee includes certain contractors who support federal employees during a government shutdown and members of the Armed Forces who are on active duty.  A federal agency may not use the funds provided by this bill during any period in which continuing appropriations are in effect for the purpose of paying excepted employees of the agency. The bill must take effect as if it had been enacted on September 30, 2025.