Federal SEED Act and Early Educator Tax Deductions

Buffett Institute research has documented that early childhood educators routinely incur unreimbursed out-of-pocket costs for classroom materials, supplies, and professional development.

The bipartisan Supporting Early-Childhood Educators’ Deductions (SEED) Act, passed by the U.S. House of Representatives on April 27, would extend the federal Educator Expense Deduction to include early educators, allowing them to deduct up to $350 in qualifying expenses.

Explore our research and resources on early educator out-of-pocket spending and the federal educator expense deduction below: 

SEED Act Position Statement

Educator Expense Deduction Research-to-Policy Brief

Walter Gilliam Educator Expense Op-Ed

SEED Act House bill

SEED Act Senate bill