HR 5334
· 119th Congress
· Taxation
SEED Act
Sponsor
Latest action
Received in the Senate.
Action timeline
Every recorded action on this bill, newest first. Stage badges color-code the legislative path.
Apr 28, 2026
introduced
Received in the Senate.
Apr 27, 2026
floor
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Apr 27, 2026
floor
Considered under suspension of the rules. (consideration: CR H3111-3113)
Apr 27, 2026
floor
DEBATE - The House proceeded with forty minutes of debate on H.R. 5334.
Apr 27, 2026
passed
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3111-3112)
Apr 27, 2026
passed
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3111-3112)
Apr 27, 2026
passed
Motion to reconsider laid on the table Agreed to without objection.
Apr 09, 2026
committee
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-600.
Ways and Means Committee
Apr 09, 2026
other
Placed on the Union Calendar, Calendar No. 520.
Mar 25, 2026
committee
Committee Consideration and Mark-up Session Held
Ways and Means Committee
Mar 25, 2026
committee
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.
Ways and Means Committee
Sep 11, 2025
introduced
Introduced in House
Sep 11, 2025
introduced
Referred to the House Committee on Ways and Means.
Ways and Means Committee
Text versions
Each stage of the bill — official text published by GPO. Click any format to read on congress.gov / govinfo.
CRS summaries
Plain-English summaries written by the Congressional Research Service — neutral, nonpartisan staff who summarize bills as they advance through stages. The authoritative description of what each version of the bill does.
00
Introduced in House
Sep 11, 2025
Supporting Early-childhood Educators' Deductions Act of 2025 or the SEED Act of 2025
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.
via Congressional Research Service · published through congress.gov
Changelog
ⓘ
How a bill moves through Congress. Each stage produces a new official text. The diff between them shows what changed at that step.
ih / is — Introduced in House / Senate. First filed version.rfh / rfs — Referred to a committee for review.rh / rs — Reported back by the committee to the floor (often with amendments — this is where most language changes happen).pcs / pch — Placed on Calendar for floor consideration.eh / es — Engrossed. Passed by the originating chamber. Text is now what was actually voted on.rdh / rds — Received by the other chamber.eah / eas — Engrossed Amendment. The other chamber passed an amended version.ath / ats — Agreed to. Both chambers settled on the same text.enr — Enrolled. Final reconciled text, sent to the President.pl — Public Law. Signed by the President. It's now law.pp — Public Print. Official printing post-enactment.
Most bills die before eh/es. Going from pcs → enr is the full path through both chambers.
ⓘ
How a bill moves through Congress. Each stage produces a new official text. The diff between them shows what changed at that step.
ih/is— Introduced in House / Senate. First filed version.rfh/rfs— Referred to a committee for review.rh/rs— Reported back by the committee to the floor (often with amendments — this is where most language changes happen).pcs/pch— Placed on Calendar for floor consideration.eh/es— Engrossed. Passed by the originating chamber. Text is now what was actually voted on.rdh/rds— Received by the other chamber.eah/eas— Engrossed Amendment. The other chamber passed an amended version.ath/ats— Agreed to. Both chambers settled on the same text.enr— Enrolled. Final reconciled text, sent to the President.pl— Public Law. Signed by the President. It's now law.pp— Public Print. Official printing post-enactment.
Most bills die before eh/es. Going from pcs → enr is the full path through both chambers.
Line-level diff between text versions of this bill — what actually changed at each legislative stage.
+8
−46
29 unchanged
--- Reported (House)
+++ Engrossed (House)
@@ -1,48 +1,15 @@
[From the U.S. Government Publishing Office]
-[H.R. 5334 Reported in House (RH)]
+[H.R. 5334 Engrossed in House (EH)]
<DOC>
-Union Calendar No. 520
119th CONGRESS
2d Session
H. R. 5334
-[Report No. 119-600]
-
-To amend the Internal Revenue Code of 1986 to allow early childhood
-educators to take the educator expense deduction, and for other
-purposes.
-
_______________________________________________________________________
-IN THE HOUSE OF REPRESENTATIVES
-
-September 11, 2025
-
-Mr. Panetta (for himself, Mr. Fitzpatrick, Ms. Goodlander, Mr. Valadao,
-Mr. Davis of Illinois, Mr. Mullin, Ms. Pingree, Mr. Carter of
-Louisiana, Ms. Craig, Mr. Pappas, and Mr. Neguse) introduced the
-following bill; which was referred to the Committee on Ways and Means
-
-April 9, 2026
-
-Additional sponsors: Mr. Lawler, Mr. Sorensen, Ms. Bynum, Ms. Friedman,
-Mr. Gottheimer, Mr. Olszewski, Ms. Tokuda, Mr. Bresnahan, Mr.
-Subramanyam, Mr. Suozzi, Mr. Thanedar, Mr. Kean, and Ms. Tlaib
-
-April 9, 2026
-
-Reported with an amendment, committed to the Committee of the Whole
-House on the State of the Union, and ordered to be printed
-[Strike out all after the enacting clause and insert the part printed
-in italic]
-[For text of introduced bill, see copy of bill as introduced on
-September 11, 2025]
-
-_______________________________________________________________________
-
-A BILL
+AN ACT
To amend the Internal Revenue Code of 1986 to allow early childhood
educators to take the educator expense deduction, and for other
@@ -91,27 +58,22 @@
(c) Effective Date.--The amendments made by this section shall
apply to expenses paid or incurred in taxable years beginning after
December 31, 2025.
-Union Calendar No. 520
+Passed the House of Representatives April 27, 2026.
+
+Attest:
+
+Clerk.
119th CONGRESS
2d Session
H. R. 5334
-[Report No. 119-600]
-
_______________________________________________________________________
-A BILL
+AN ACT
To amend the Internal Revenue Code of 1986 to allow early childhood
educators to take the educator expense deduction, and for other
purposes.
-
-_______________________________________________________________________
-
-April 9, 2026
-
-Reported with an amendment, committed to the Committee of the Whole
-House on the State of the Union, and ordered to be printed
Cosponsors (23)
Members who signed on to support this bill.