Statement on House Passage of the SEED Act, Including Early Educators in the Educator Expense Deduction

OMAHA, Neb.—Walter Gilliam, Executive Director, Buffett Early Childhood Institute at the University of Nebraska, released the following statement after the bipartisan Supporting Early-Childhood Educators’ Deductions (SEED) Act passed the U.S. House of Representatives on April 27, paving the way for early educators to join K-12 teachers in deducting up to $350 in unreimbursed out-of-pocket expenses they spend on classroom materials, supplies, and professional development.

"I applaud the House of Representatives for passing the bipartisan SEED Act last Monday. This marks an important step in advancing legislation that will provide a modest but meaningful tax break for early childhood educators across the country. For 24 years, K-12 teachers have been allowed to deduct from their federal income tax liability unreimbursed classroom and professional development expenses, while early educators were excluded. This bill corrects this oversight.  

“In March 2025, I recommended that the 119th Congress amend the Internal Revenue Service Code of 1986 to include early educators in the educator expenses deduction. Our research showed that 91% of early educators routinely spend an average of $200 per year of their own money on classroom materials and professional development, just as their K-12 counterparts do, despite earning significantly lower wages. These educators set the stage for our children’s school readiness and lifelong educational achievement, and they provide the child care needed for working families to remain gainfully employed.

"By extending the educator tax deduction to early childhood educators, Congress can ensure that our nation’s early educators receive the respect they deserve, recognize the essential role these educators play, and offer a measure of support to a workforce that too often goes unsupported and unseen. 

"Thank you, Congressman Brian Fitzpatrick (PA-1) and Congressman Jimmy Panetta (CA-19), for sponsoring the SEED Act in the House. And thank you, Senator Michael Bennet (CO) and Senator Susan Collins (ME), for championing the companion bill in the Senate.”