I 118th CONGRESS 1st Session H. R. 5928 IN THE HOUSE OF REPRESENTATIVES October 11, 2023 Mr. Panetta (for himself, Mr. Fitzpatrick , Mr. Kilmer , and Mr. Cole ) introduced the following bill October 25, 2023 Referred to the Committee on Ways and Means 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 of 2023 or the SEED Act of 2023 . 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 the heading and inserting Certain expenses of early childhood, elementary, and secondary school teachers . ; (2) in subsection (d)(1)(A), by striking kindergarten through grade 12 teacher and inserting, early childhood educator, kindergarten through grade 12 teacher ; and (3) in subsection (d)(1)(B), by striking elementary education or secondary education (kindergarten through grade 12) and inserting, early childhood education, elementary education, or secondary education (pre-kindergarten through grade 12) . (b) Effective date The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2023.