,,ib ,union ,calendar ,no4 #ebj #aaith  
,,congress  #b;d ,session  ,h4 ,r4 #eccd
 ,report ,no4 #aai-fjj ,,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  ,april #i1            
#bjbf;,additional sponsors3 ,mr4        
,lawler1 ,mr4 ,sorensen1 ,ms4 ,bynum1   
,ms4 ,friedman1 ,mr4 ,gottheimer1 ,mr4  
,olszewski1 ,ms4 ,tokuda1 ,mr4          
,bresnahan1 ,mr4 ,subramanyam1 ,mr4     
,suozzi1 ,mr4 ,thanedar1 ,mr4 ,kean1 and
 ,ms4 ,tlaib  ,april #i1 #bjbf,reported 
with an amendment1 committed to the     
,committee of the ,whole ,house on the  
,state of the ,union1 and ordered to be 
printed,strike out all after the        
enacting clause and insert the part     

printed in italic,for text of introduced
 bill1 see copy of bill as introduced on
 ,september #aa1 #bjbe  ,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 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   
,april #i1 #bjbf,reported with an       

amendment1 committed to the ,committee  
of the ,whole ,house on the ,state of   
the ,union1 and ordered to be printed