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 would extend the federal Educator Expense Deduction to include early educators, allowing them to deduct up to $350 in qualifying expenses.

The U.S. House of Representatives passed the SEED Act in April, and in August, the U.S. Senate passed a legislative package that included the SEED Act. It will now go back to the House for final approval in September.   

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