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S. 2791

U.S. Senate•In Senate Committee

Summary

S. 2791, the SEED Act, was introduced in the Senate on Sep 11, 2025 by Sen. Michael Bennet (D) with 1 co-sponsor. It was referred to Finance, and last saw action on Sep 11, 2025: Read twice and referred to the Committee on Finance.

Record

Text

S. 2791 has 1 co-sponsor.

sb2791/introduced-in-senate.txt
119 S2791 IS: Supporting Early-childhood Educators’ Deductions Act
 U.S. Senate
 2025-09-11
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
  II
  119th CONGRESS
  1st Session
  S. 2791
  IN THE SENATE OF THE UNITED STATES
  September 11, 2025
  Mr. Bennet  (for himself and  Ms. Collins ) introduced the following bill; which was
  read twice and referred to the  Committee on
  Finance
  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.
1.
Short title
This Act may be cited as the   Supporting Early-childhood Educators’ Deductions Act   or the   SEED Act  .
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
elementary and secondary   in the heading and inserting
early childhood, elementary, and secondary  ;
(2)
in subsection (d)(1)(A), by striking  kindergarten through grade 12 teacher  and inserting,  early childhood or kindergarten through grade 12 teacher, educator ; and
(3)
in subsection (d)(1)(B), by striking  elementary education or secondary education  and inserting  early childhood education (through pre-kindergarten) or elementary or secondary education .
(b)
Effective date
The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2025.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-09-11
  2. Passed Senate
  3. Passed House
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in Senate Sep 11, 2025

sb2791/introduced-in-senate.md

Shown Here:
Introduced in Senate (09/11/2025)

Supporting Early-childhood Educators' Deductions Act or the SEED Act

This bill expands eligibility for the above-the-line federal tax deduction for certain eligible educator expenses to include early childhood educators. (An above-the-line tax deduction is subtracted from gross income to calculate adjusted gross income.)

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. (Other conditions apply.)

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.

Sponsors

Sen. Michael Bennet (D) sponsors S. 2791, and 1 member has co-sponsored it from the day it was introduced.

Committees

S. 2791 went before 1 committee: Finance.

Finance
Finance
Referred To · Sep 11, 2025 · 902 Bills

Actions

S. 2791 has taken 2 actions since Sep 11, 2025.

ChamberAction
Sep 11, 2025
Senate
Read twice and referred to the Committee on Finance.Finance Committee
Sep 11, 2025
—
Introduced in Senate

Votes

S. 2791 has not gone to a roll call.

Titles

S. 2791 goes by 4 titles, 2 of them short titles.

  • SEED Act — Display Title
  • SEED Act — Short Title(s) as Introduced
  • Supporting Early-childhood Educators’ Deductions Act — Short Title(s) as Introduced
  • 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. — Official Title as Introduced

Classification

The Congressional Research Service files S. 2791 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; S. 2791’s is Taxation.

s2791/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Source: congress.gov · legiscan.com