,,ii  #aaith ,,congress  #ast ,session  
,s4 #bgia  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #aa1
 #bjbe ,mr4 ,bennet 7for himself and    
,ms4 ,collins7 introduced the following 
bill2 which was read twice and referred 
to the ,committee on ,finance  ,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   
#fb of the ,internal ,revenue ,code of  
#aihf is amended--  7#a7 in subsection  
7a77#b77;,d71 by striking elementary and
 secondary in the heading and inserting 
early childhood1 elementary1 and        
secondary2  7#b7 in subsection          
7d77#a77;,a71 by striking kindergarten  
through grade #ab teacher and inserting1

 early childhood or kindergarten through
 grade #ab teacher1 educator2 and  7#c7 
in subsection 7d77#a77;,b71 by striking 
elementary education or secondary       
education and inserting early childhood 
education 7through pre-kindergarten7 or 
elementary or secondary education4  7b7 
,effective date  ,the amendments made by
 this section shall apply to expenses   
incurred in taxable years beginning     
after ,december #ca1 #bjbe4