,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #eccd  ,,in ,,the ,,house ,,of  
,,representatives  ,september #aa1      
#bjbe,mr4 ,panetta 7for himself1 ,mr4   
,fitzpatrick1 ,ms4 ,goodlander1 ,mr4    
,valadao1 ,mr4 ,davis of ,illinois1 ,mr4
 ,mullin1 ,ms4 ,pingree1 ,mr4 ,carter of
 ,louisiana1 ,ms4 ,craig1 ,mr4 ,pappas1 
and ,mr4 ,neguse7 introduced the        
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to allow early childhood
 educators to take the educator expense 
deduction1 and for other purposes4  #a4 
,short title ,this ,act may be cited as 
the ,supporting ,early-childhood        
,educators' ,deductions ,act of #bjbe or
 the ,,seed ,act of #bjbe4  #b4         
,educator expense deduction to include  
early childhood educators  7a7 ,in      
general ,section #fb of the ,internal   
,revenue ,code of #aihf is amended--    
7#a7 in subsection 7a77#b77;,d71 by     
striking the heading and inserting      

,certain expenses of early childhood1   
elementary1 and secondary school        
teachers42  7#b7 in subsection          
7d77#a77;,a71 by striking kindergarten  
through grade #ab teacher and inserting1
 early childhood educator1 kindergarten 
through grade #ab teacher2 and  7#c7 in 
subsection 7d77#a77;,b71 by striking    
elementary education or secondary       
education 7kindergarten through grade   
#ab7 and inserting1 early childhood     
education1 elementary education1 or     
secondary education 7pre-kindergarten   
through grade #ab74  7b7 ,effective date
 ,the amendments made by this section   
shall apply to expenses incurred in     
taxable years beginning after ,december 
#ca1 #bjbd4