# Plain Language Summary of the SEED Act

Right now, teachers who work in kindergarten through 12th grade can deduct certain expenses they pay for out of their own pockets—things like classroom supplies, books, and materials—when they file their taxes. This bill expands that same tax break to include early childhood educators, meaning preschool teachers and other educators working with children before kindergarten would get the same financial relief.

Early childhood educators often spend their own money on classroom materials, learning supplies, and educational resources, just like K-12 teachers do. However, they currently can't deduct these expenses on their taxes, even though they're spending money to do their jobs. The SEED Act (Supporting Early-childhood Educators' Deductions Act) closes this gap by allowing preschool teachers and other early childhood educators to take the educator expense deduction, which means they can reduce their taxable income by the amount they've spent on work-related supplies and materials. This effectively gives them a tax break that recognizes these out-of-pocket expenses.

The practical impact is straightforward: an early childhood educator who spends $300 a year on classroom supplies could potentially save money on their taxes by deducting that amount, similar to how a kindergarten teacher currently can. This won't make anyone rich, but it acknowledges that educators at all levels—not just those teaching older children—often dig into their own wallets to support their classrooms. The change would apply to expenses starting in 2021, so educators could begin claiming these deductions on their 2021 tax returns and beyond.

SEED Act

Lamb, Conor

Supporting Early-childhood Educators' Deductions Act or the SEED Act This bill expands the tax deduction for the expenses of elementary and secondary school teachers to include early childhood educators.