Lindsey O. Graham Sanctioning Russia and Iran Act of 2026
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Overview
The Supporting Early-childhood Educators’ Deductions Act of 2025, or the SEED Act, expands a current tax deduction for educators to include early childhood educators. Currently, kindergarten through grade 12 teachers can deduct up to $300 for professional development and classroom expenses. This bill broadens eligibility to include early childhood educators working in pre-kindergarten programs. The deduction is taken above the line, meaning it reduces gross income before calculating adjusted gross income.
Key provisions
- Expands the educator expense deduction to include early childhood educators.
- Allows early childhood educators to deduct up to $300 for qualified expenses.
- The deduction is considered an ‘above-the-line’ deduction, reducing gross income.
- The deduction applies to unreimbursed professional development and classroom expenses.
- The change applies to expenses incurred starting in 2025.
Who is affected
- Early childhood educators
- Parents and guardians of young children
- Taxpayers
- Schools providing early childhood education
- Tax professionals
Notable changes
- Expands the existing educator deduction beyond K-12 teachers.
- Includes pre-kindergarten educators in the deduction eligibility.
Bill text
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