Sen. Susan Collins (R) announced Friday that a bipartisan bill she introduced allowing early childhood educators to obtain the same classroom supplies deduction as K-12 teachers was approved in the Senate by an overwhelming margin of 86 to 11.
This legislation, known as the Supporting Early-Childhood Educators’ Deductions (SEED) Act, will now head to the House for further consideration by lawmakers in that chamber.
Introducing the bill alongside Maine’s senator was Sen. Michael Bennet (D-CO).
According to the Congressional Budget Office (CBO), current law provides that “certain primary- and secondary-school educators may claim an income tax deduction of up to $300 for some unreimbursed classroom expenses.” This deduction has been available to K-12 educators since 2002.
In her statement shared Friday, Sen. Collins noted that educators spend an average of $895 per year on classroom supplies, but those who teach children not yet in kindergarten cannot deduct any of those costs.
Under this proposal, however, eligibility for the existing deduction would be expanded to include teachers, principals, counselors, instructors, and aides at schools and childcare facilities serving children under the age of six.
From 2026 to 2036, this measure could be expected to reduce federal revenues by a total of $648 million.
“In Maine and across the country, we are fortunate to have so many dedicated educators who work hard to ensure that every child has a learning environment that is safe, welcoming, and enriching,” said Collins in a press release last week.
“Despite tight personal budgets, it is truly remarkable how often teachers use money out of their own pockets to purchase classroom supplies for their students,” she said. “As the author of the original tax credit for K-12 teachers, I am delighted to help lead this effort to expand this benefit to pre-K educators.”
“The Senate’s passage of this commonsense bill brings us one step closer to providing early childhood educators with tax relief for the resources they invest in our next generation,” Collins added.
Also supporting the SEED Act is a coalition of education and child advocacy organizations, including the Center for American Progress, the American Federation of Teachers, Teach For America, the First Five Years Fund, and Trying Together.
