,,ii ,calendar ,no4 #ded #aaith         
,,congress  #b;d ,session  ,h4 ,r4 #eccd
  ,,in ,,the ,,senate ,,of ,,the        
,,united ,,states  ,april #bh1          
#bjbf,received  ,july #ac1 #bjbf,read   
the first time  ,july #ad1 #bjbf,read   
the second time and placed on the       
calendar  ,,an ,,act  ,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 or the ,,seed ,act4  #b4 ,educator
 expense deduction to include early     
childhood educators  7a7 ,in general    
,section #fb7;d77#a7 of the ,internal   
,revenue ,code of #aihf is amended--    
7#a7 in subparagraph 7,a71 by striking a
 kindergarten through grade #ab teacher 
and inserting an early childhood or     
kindergarten through grade #ab teacher1 
and  7#b7 in subparagraph 7,b71 to read 
as follows3  7,b7 ,school ,the term     

school means-- 7i7 in the case of early 
childhood education1 any school or      
childcare facility which-- 7,i7 provides
 educational or childcare services for  
more than #b individuals 7other than    
individuals who reside at the school or 
facility7 who have not attained age #f1 
and  7,,ii7 operates at the public      
expense or receives a fee1 payment1 or  
grant for providing such services for   
any of the individuals 7regardless of   
whether such school or facility is      
operated for profit71 and  7ii7 in the  
case of elementary education or         
secondary education 7kindergarten       
through grade #ab71 any school which    
provides such education1 as determined  
under ,state law4  4  7b7 ,conforming   
amendment ,section #fb7;a77#b77;,d7 of  
such ,code is amended by striking       
,certain expenses of elementary and     
secondary school teachers in the heading
 and inserting ,certain expenses of     
early childhood1 elementary1 and        
secondary school teachers4  7c7         

,effective date ,the amendments made by 
this section shall apply to expenses    
paid or incurred in taxable years       
beginning after ,december #ca1 #bjbe4   
,passed the ,house of ,representatives  
,april #bg1 #bjbf4,kevin ,f4            
,mc,cumber1,clerk4  ,july #ad1          
#bjbf,read the second time and placed on
 the calendar