Educator Expense Tax Deduction (Above-the-Line)
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2026-07-23 — SEED Act: SEED Act (introduced) would expand the above-the-line educator expense deduction to include early childhood (pre-K) educators, adding a new eligible group without altering the deduction cap or mechanism; pre-K educators would pay less, no offsetting payer identified. (novelty: 2)