Labor & Employment

HR 5334, the SEED Act of 2025, expands the existing educator expense deduction under federal tax law to explicitly include early childhood educators. It revises the Internal Revenue Code to cover expenses for "early childhood educators" and broadens the educational levels affected to include "pre-kindergarten through grade 12." This change allows early childhood educators (such as preschool teachers) to deduct work-related expenses like classroom supplies and professional development costs, which they previously could not claim under the existing deduction for "kindergarten through grade 12" teachers. The amendment applies to expenses incurred in taxable years beginning after December 31, 2024.

This bill extends the authorization for a Social Security demonstration project aimed at helping disabled individuals return to work until December 31, 2031. It updates the project's rules to allow a longer 120-day waiting period for benefits, adds specific evaluation metrics to track success, and ensures that participants' total income will not decrease due to their involvement in the program. The changes also clarify that administrative costs for the project will be covered by existing Social Security administration funds, while benefits paid to participants will come from the Federal Disability Insurance Trust Fund. These provisions are set to take effect on January 1, 2027, providing a longer timeframe for testing new employment support strategies.

This bill amends the Fair Labor Standards Act to exclude the value of employer-provided child or dependent care services from overtime pay calculations. It directly affects employers who offer such care benefits, allowing them to exclude the cost of these services when determining overtime wages for eligible employees. The key change adds a new exclusion (paragraph (9)) to the overtime calculation rules, meaning the value of childcare or elder care provided by an employer is no longer counted toward an employee's regular rate for overtime purposes. The change applies to overtime pay required for workweeks beginning after the bill's enactment date.

HR 2096, the "Protecting Our Nation’s Capital Emergency Act," aims to address rising crime in Washington, D.C., by reversing specific District of Columbia police policies. It directly affects Metropolitan Police Department officers and civilian employees by restoring two key provisions: (1) the right for officers to negotiate discipline matters through collective bargaining, and (2) the statute of limitations for claims against police personnel. The bill repeals related sections of the 2022 D.C. Comprehensive Policing and Justice Reform Act, which had previously limited these rights. These changes are intended to improve police recruitment and retention amid staffing shortages and rising crime rates.