H.R. 5334 Became law · Public Law 119-111 International Affairs

SEED Act

To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.

  1. Introduced
  2. Committee
  3. Passed House
  4. Passed Senate
  5. To President
  6. Became law
Sponsor Rep. Panetta, Jimmy [D-CA-19] Introduced September 11, 2025 Cosponsors 23 (18 D, 5 R) Latest action September 18, 2026

Summary

Lindsey O. Graham Sanctioning Russia and Iran Act of 2026
This bill imposes a variety of sanctions, tariffs, and prohibitions related to Russia, extends an Iran-related sanctions law, and expands a tax deduction for teacher expenses to include early childhood educators.
For example, under the bill, the President must impose visa- and property-blocking sanctions on specified persons (individuals and entities) such as the Russian president and certain Russian military commanders. The President must also increase the rate of duty up to 100% ad valorem (i.e., relative to the value) on all goods imported into the United States from a country that was among the five largest importers of Russian-origin crude oil or natural gas if such country knowingly makes new purchases of such products after enactment of the bill.
The bill prohibits (1) the export, reexport, or in-country transfer to or in Russia of any U.S.-produced energy or energy product; (2) U.S. persons from making new investments in Russia or purchasing Russian sovereign debt; and (3) trading the securities of Russian government-owned, -controlled, or -affiliated entities on U.S. national securities exchanges.
The bill extends through 2031 the Iran Sanctions Act of 1996, which requires the President, with some exceptions, to impose sanctions on certain persons engaged in specified transactions related to Iran's energy sector or Iran's efforts to acquire or develop certain weapons.
The bill expands eligibility for federal tax deductions of certain educator expenses to early childhood educators providing educational or childcare services to those under age 6.

Summary by the Congressional Research Service, Library of Congress.

Congress.gov

Roll-call votes

Actions

  1. Sep 18, 2026 Became Public Law No: 119-111.
  2. Sep 18, 2026 Signed by President.
  3. Sep 17, 2026 Presented to President.
  4. Sep 16, 2026 Motion to reconsider laid on the table Agreed to without objection.
  5. Sep 16, 2026 On motion that the House agree to the Senate amendments Agreed to by the Yeas and Nays: 262 - 159 (Roll no. 308).
  6. Sep 16, 2026 POSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 5334, the Chair put the question on agreeing to the Senate amendments and by voice vote, announced the ayes had prevailed. Mr. Meeks demanded the yeas and nays and the Chair postponed further proceedings until a time to be announced.
  7. Sep 16, 2026 The previous question was ordered pursuant to the rule.
  8. Sep 16, 2026 DEBATE - Pursuant to the provisions of H. Res. 1530, the House proceeded with one hour of debate on motion to agree to the Senate amendments to H.R. 5334.
  9. Sep 16, 2026 Mr. McCaul moved that the House agree to the Senate amendments.
  10. Sep 16, 2026 Pursuant to the provisions of H. Res. 1530, Mr. McCaul called up the Senate amendments to H.R. 5334.
  11. Aug 10, 2026 Message on Senate action sent to the House.
  12. Aug 7, 2026 Passed Senate with an amendment and an amendment to the Title by Yea-Nay Vote. 86 - 11. Record Vote Number: 224.

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