08/07/2026 | Press release | Distributed by Public on 08/07/2026 14:23
Bill would expand tax credit available to K-12 teachers to include pre-K and other early childhood educators.
WASHINGTON, D.C. - U.S. Senator Susan Collins announced today that the Senate passed the Supporting Early-Childhood Educators' Deductions (SEED) Act by an overwhelming bipartisan vote of 86 to 11. This legislation, which Senator Collins introduced last year with Senator Michael Bennet (D-CO), would ensure that early childhood educators can claim the same federal tax credit for out-of-pocket classroom supply purchases that is currently available to K-12 teachers. The bill now heads to the House of Representatives for consideration.
"In Maine and across the country, we are fortunate to have so many dedicated educators who work hard to ensure that every child has a learning environment that is safe, welcoming, and enriching," said Senator Collins. "Despite tight personal budgets, it is truly remarkable how often teachers use money out of their own pockets to purchase classroom supplies for their students. As the author of the original tax credit for K-12 teachers, I am delighted to help lead this effort to expand this benefit to pre-K educators. The Senate's passage of this commonsense bill brings us one step closer to providing early childhood educators with tax relief for the resources they invest in our next generation."
Research shows that educators spend an average of $895 annually on supplies for their students. Yet, under current law, early childhood educators cannot deduct those out-of-pocket expenses.
The SEED Act would correct this and extend tax relief to the teachers working with America's youngest learners. The bill would expand the above-the-line $300 educator expense deduction, established for K-12 teachers in 2002, to also include pre-K and early childhood educators. This deduction helps offset hundreds of dollars teachers spend out of their own pockets each year on classroom supplies, books, and other learning materials.
The SEED Act is supported by a broad coalition of education and child advocacy organizations, including the Center for American Progress, the American Federation of Teachers, Teach For America, the First Five Years Fund, and Trying Together.
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