Lindsey O. Graham Sanctioning Russia and Iran Act of 2026

This section gives the Act the short title "Supporting Early-childhood Educators' Deductions Act of 2025," also called the "SEED Act of 2025."

This section would amend section 62 of the Internal Revenue Code of 1986, which contains the educator expense deduction. It would change the heading of paragraph (a)(2)(D) of that section to read "Certain expenses of early childhood, elementary, and secondary school teachers." It would add "early childhood educator" to the category of individuals listed in subsection (d)(1)(A), so that category would read "early childhood educator, kindergarten through grade 12 teacher" instead of just "kindergarten through grade 12 teacher." It would also replace the description of covered educational work in subsection (d)(1)(B), so that instead of covering only "elementary education or secondary education (kindergarten through grade 12)," it would cover "early childhood education, elementary education, or secondary education (pre-kindergarten through grade 12)." As a result, early childhood educators, and work in early childhood education generally, would become part of what qualifies for the deduction, and the covered grade range would extend down to include pre-kindergarten. These changes would apply to expenses incurred in taxable years beginning after December 31, 2024.