A seat comprises a seat cushion and a seat back pivotally coupled to the seat cushion. A linkage assembly moves the seat between a seating position and a kneeling position lowered rearwardly and downwardly against a floor. The linkage assembly includes a support bracket, a front leg coupled between the seat cushion and the support bracket, a rear leg extending between an upper end pivotally coupled to the seat back and a lower end pivotally coupled to the support bracket, the rear leg pivotally coupled to the rear portion of the seat cushion, and a control link extending between a first end pivotally coupled to the seat back and a second end pivotally coupled to the support bracket for guiding the seat cushion between the seating and kneeling positions in response to pivotal movement of the seat back between the upright and folded positions.