This legislation, titled the Supporting Early-childhood Educators' Deductions Act (or SEED Act ), aims to broaden eligibility for the educator expense deduction. Its primary purpose is to amend the Internal Revenue Code of 1986 to include early childhood educators among those who can claim this tax deduction for unreimbursed expenses. Specifically, the bill modifies Section 62 of the Internal Revenue Code by striking references to "elementary and secondary" education and inserting "early childhood, elementary, and secondary" education. This change extends the deduction, previously available to kindergarten through grade 12 teachers, to also cover early childhood educators (through pre-kindergarten). These amendments will take effect for expenses incurred in taxable years beginning after December 31, 2025.