{"id":"d546b00c-850c-40cb-be45-e0a7b2dbd405","feedVisibility":"normal","congress":119,"billType":"s","billNumber":2791,"title":"SEED Act","displayTitle":"SEED法案","abstract":"《支持幼儿教育工作者扣除法案》，又称《种子法案》\n该法案扩大了某些符合条件的教育者费用的美国联邦税收逐项扣除资格范围，使其包括幼儿教育工作者。（逐项扣除是从总收入中减去的，用以计算调整后总收入。）根据现行法律，在提供小学或中学教育的学校从事教学、教学、咨询、校长或助教工作的幼儿园至十二年级的教师、讲师、辅导员、校长或助教可获得最高为$300（2025年及之后按年度调整）的逐项扣除，用于支付某些未报销的专业发展和课堂费用。（还有其他条件适用。）该法案扩大了此类教育者费用的税收扣除资格范围，使其包括在提供幼儿（学前）教育的学校工作的幼儿教育工作者。","displaySummary":"<p><strong>YVN Summary</strong></p>\n\n<p>根据这项法案，从事婴儿至学前教育的早期儿童教育工作者将有资格申请联邦教育工作者费用税收扣除。目前，只有K-12教师可以每年扣除最多300美元的自费课堂用品支出。该变化将适用于2025年12月31日之后开始的纳税年度所产生的费用。</p>","status":"COMMITTEE_CONSIDERATION","topics":["ECONOMY"],"introducedAt":"2025-09-11T00:00:00+00:00","latestActionAt":"2025-09-11T00:00:00+00:00","congressGovUrl":"https://www.congress.gov/bill/119th-congress/senate-bill/2791","accountabilityFlags":{},"tldr":"将300美元的教师课堂用品税收抵扣扩展至从事从出生到学前阶段儿童教育的幼教工作者。","summaryStandard":null,"flagExplainers":{},"flagValence":{},"needsResummary":false,"displaySummaryHtml":null,"rawStatusText":"Read twice and referred to the Committee on Finance.","chamber":"SENATE","policyArea":"Taxation","legislativeSubjects":[],"lawStatus":null,"lawNumber":null,"latestActionText":"Read twice and referred to the Committee on Finance.","latestTextVersion":"Introduced in Senate","textVersionUsed":"Introduced in Senate","dateAdded":"2026-04-06T00:00:00+00:00","summarizedAt":"2026-04-06T00:00:00+00:00","recordId":"d546b00c-850c-40cb-be45-e0a7b2dbd405","feedIdentityKey":"119/s/2791","websiteBillId":"S-2791","yourvoiceSummary":"根据这项法案，从事婴儿至学前教育的早期儿童教育工作者将有资格申请联邦教育工作者费用税收扣除。目前，只有K-12教师可以每年扣除最多300美元的自费课堂用品支出。该变化将适用于2025年12月31日之后开始的纳税年度所产生的费用。","updatedAt":"2026-10-25T04:22:30.537404+00:00"}