Congress·Passed House·H.R. 5334

SEED Act

Tax Deductions for Preschool and Childcare Teachers

Mar 25·View on Congress.gov·Read full text

This bill is one vehicle in a longer effort. See the full story across every version.View effort →

Next up: The Senate

The House passed this bill on April 27, 2026, and it is now waiting for the Senate to take action. It is unclear if the Senate will schedule a vote on this bill, as many bills passed by the House do not move forward in the Senate. No further progress has been made on this legislation since it arrived in the Senate in April 2026.

Legislative Progress

✓ House

Senate

President

Law

Could go either way

The bill has strong bipartisan support and addresses a popular issue, but small tax changes like this are often held until they can be included in a larger year-end tax package.

How we got here

This bill’s path across every version that has carried it.

Reintroduced
Reintroduced from H.R. 5928 (118th), which died when its Congress ended.
H.R. 5928 (118th) →

Key Points

This bill allows preschool and early childhood teachers to claim a federal tax deduction for money they spend on classroom supplies. Currently, only K-12 teachers are eligible for this specific tax break.
If passed, these educators could deduct up to $300 from their taxable income for out-of-pocket costs like books, school supplies, and computer equipment. This helps lower the total amount of income they are taxed on.
The change would apply to expenses starting in the 2025 tax year. This means teachers could see the benefit when they file their taxes in early 2026.
The goal is to support early childhood educators who often earn lower wages than K-12 teachers but still spend their own money to provide materials for their students.

Impact Analysis

Govbase has not yet run an impact analysis on this legislation.

Milestones

3 milestones16 actions

Jul 14, 2026Senate

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 454.

The bill is now on the schedule for the full chamber to consider. It's in line for debate and a vote.

Jul 13, 2026Senate

Read the first time. Placed on Senate Legislative Calendar under Read the First Time.

The bill is now on the schedule for the full chamber to consider. It's in line for debate and a vote.

Apr 28, 2026Senate

Received in the Senate.

The Senate has received the House-passed bill and will decide whether to take it up.

Apr 27, 2026House

Motion to reconsider laid on the table Agreed to without objection.

Apr 27, 2026House

On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3111-3112)

The House fast-tracked this bill — limited debate, no amendments allowed, but needs two-thirds support to pass.

No votes, news coverage, or related bills recorded for this bill yet.

Source Information

Document Type

Congressional Bill

Official Title

SEED Act

Bill NumberHR 5334

Congress119th Congress

ChamberHouse of Representatives

Latest ActionRead the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 454.

Data Sources

Congress.gov

Official legislative information

Read Full Bill Text

Sponsor

Cosponsors

(23)

D: 18R: 5

Analysis generated by AI. Always verify with official sources.