Title: Supporting Early-childhood Educators' Deductions (SEED) Act of 2025
Vote to pass a bill that expands eligibility for the above-the-line federal tax deduction for certain educator expenses to early childhood educators.
Expands eligibility for the above-the-line federal tax deduction for certain eligible educator expenses to include early childhood educators (an above-the-line tax deduction is subtracted from gross income to calculate adjusted gross income) (Sec. 2).
Specifies that the above-the-line tax deduction that is expanded to include early childhood educators is the existing deduction of up to $300 (adjusted annually) for certain professional development and classroom expenses for K-12 teachers, instructors, counselors, principals, or aides (Sec. 2).
Title: Supporting Early-childhood Educators' Deductions (SEED) Act of 2025
Vote on a motion to proceed to consideration of a bill that expands eligibility for the above-the-line federal tax deduction for certain educator expenses to early childhood educators.
Expands eligibility for the above-the-line federal tax deduction for certain eligible educator expenses to include early childhood educators (an above-the-line tax deduction is subtracted from gross income to calculate adjusted gross income) (Sec. 2).
Specifies that the above-the-line tax deduction that is expanded to include early childhood educators is the existing deduction of up to $300 (adjusted annually) for certain professional development and classroom expenses for K-12 teachers, instructors, counselors, principals, or aides (Sec. 2).
NOTE: THIS IS A VOTE ON A MOTION TO PROCEED, WHICH SENDS THE LEGISLATION TO THE FLOOR OF THE SENATE FOR DEBATE AND AMENDMENT. A MOTION TO PROCEED REQUIRES A MAJORITY OF THE SENATE FOR APPROVAL.
Title: Supporting Early-childhood Educators' Deductions (SEED) Act of 2025
Vote on a motion to invoke cloture on a motion to proceed to consideration of a bill that expands eligibility for the above-the-line federal tax deduction for certain educator expenses to early childhood educators.
Expands eligibility for the above-the-line federal tax deduction for certain eligible educator expenses to include early childhood educators (an above-the-line tax deduction is subtracted from gross income to calculate adjusted gross income) (Sec. 2).
Specifies that the above-the-line tax deduction that is expanded to include early childhood educators is the existing deduction of up to $300 (adjusted annually) for certain professional development and classroom expenses for K-12 teachers, instructors, counselors, principals, or aides (Sec. 2).
NOTE: THIS IS A VOTE TO INVOKE CLOTURE ON A MOTION TO PROCEED, WHICH SENDS THE LEGISLATION TO THE FLOOR OF THE SENATE FOR DEBATE AND AMENDMENT. A MOTION TO PROCEED ALONE REQUIRES A MAJORITY FOR APPROVAL. HOWEVER, THE MOTION CAN BE FILIBUSTERED, AND WHEN THIS OCCURS, A CLOTURE VOTE IS NECESSARY TO VOTE ON THE MOTION TO PROCEED. A THREE-FIFTHS MAJORITY OF THE SENATE IS NECESSARY TO INVOKE CLOTURE.
Title: Supporting Early-childhood Educators' Deductions (SEED) Act of 2025
NOTE: THIS VOTE WAS TAKEN UNDER A SUSPENSION OF THE RULES TO CUT OFF DEBATE EARLY AND VOTE TO PASS THE BILL, THEREBY REQUIRING A TWO-THIRDS MAJORITY FOR PASSAGE.
Title: Supporting Early-childhood Educators' Deductions (SEED) Act of 2025