[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 3424 Introduced in Senate (IS)]

<DOC>






117th CONGRESS
  1st Session
                                S. 3424

  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 SENATE OF THE UNITED STATES

                           December 16, 2021

Mr. Bennet (for himself and Ms. Collins) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to allow early childhood 
    educators to take the educator expense deduction, and for other 
                               purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Supporting Early-childhood 
Educators' Deductions Act'' or the ``SEED Act''.

SEC. 2. EDUCATOR EXPENSE DEDUCTION TO INCLUDE EARLY CHILDHOOD 
              EDUCATORS.

    (a) In General.--Section 62 of the Internal Revenue Code of 1986 is 
amended--
            (1) in subsection (a)(2)(D), by striking ``elementary and 
        secondary'' in the heading and inserting ``early childhood, 
        elementary, and secondary'';
            (2) in subsection (d)(1)(A), by striking ``kindergarten 
        through grade 12 teacher'' and inserting, ``early childhood or 
        kindergarten through grade 12 teacher, educator''; and
            (3) in subsection (d)(1)(B), by striking ``elementary 
        education or secondary education'' and inserting ``early 
        childhood education (through pre-kindergarten) or elementary or 
        secondary education''.
    (b) Effective Date.--The amendments made by this section shall 
apply to expenses incurred in taxable years beginning after December 
31, 2020.
                                 <all>