{"bill":{"id":"119-hr-5334","congress":119,"type":"HR","number":5334,"title":"SEED Act","originChamber":"House","introducedDate":"2025-09-11","sponsors":[{"bioguideId":"P000613","fullName":"Rep. Panetta, Jimmy [D-CA-19]","party":"D","state":"CA","district":19}],"cosponsorsCount":23,"latestAction":{"actionDate":"2026-04-09","text":"Placed on the Union Calendar, Calendar No. 520."},"policyArea":"Taxation","subjects":[],"actions":[{"date":"2026-04-09","text":"Placed on the Union Calendar, Calendar No. 520.","type":"Calendars","chamber":"House floor actions","hasVote":false},{"date":"2026-04-09","text":"Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-600.","type":"Committee","chamber":"House floor actions","hasVote":false},{"date":"2026-04-09","text":"Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-600.","type":"Committee","chamber":"Library of Congress","hasVote":false},{"date":"2026-03-25","text":"Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 43 - 0.","type":"Committee","chamber":"House committee actions","hasVote":false},{"date":"2026-03-25","text":"Committee Consideration and Mark-up Session Held","type":"Committee","chamber":"House committee actions","hasVote":false},{"date":"2025-09-11","text":"Referred to the House Committee on Ways and Means.","type":"IntroReferral","chamber":"House floor actions","hasVote":false},{"date":"2025-09-11","text":"Introduced in House","type":"IntroReferral","chamber":"Library of Congress","hasVote":false},{"date":"2025-09-11","text":"Introduced in House","type":"IntroReferral","chamber":"Library of Congress","hasVote":false}],"summary":"<p><strong>Supporting Early-childhood Educators' Deductions Act of 2025 or the SEED Act of 2025</strong></p><p>This bill expands&nbsp;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.)</p><p>Under current law, kindergarten through grade 12 teachers, instructors, counselors, principals, or aides in schools that provide&nbsp;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.)</p><p>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.&nbsp;</p>","updateDate":"2026-04-10T08:05:48Z"},"markets":[],"stateBills":[],"meta":{"sources":["congress.gov"],"latencyMs":653,"ts":"2026-04-19T09:56:38.478Z"},"nextActions":{"inspect":[],"related":[{"description":"Search related legislation","method":"GET","url":"/api/public/query-gov?q=SEED%20Act"}]}}