H.R. 5342House116th Congress (2019-2021)In Committee

Supporting America’s First Responders Act of 2019

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Updated April 14, 2026 at 9:55 AM UTC

The Supporting America’s First Responders Act of 2019 changes the tax code to let certain first‑responder expenses be deducted before calculating adjusted gross income. It lets eligible law‑enforcement officers, firefighters, paramedics and EMTs claim up to $500 for tuition or fees for job‑related training and for uniforms. The deduction applies to taxpayers who work at least 1,000 hours in those roles during the year, and the $500 limit is indexed for inflation. The changes take effect for tax years beginning after December 31, 2019.

Key Provisions

Adds a new above‑the‑line deduction (Section 62(a)(2)(F)) for up to $500 of expenses paid by first responders for professional‑development courses or uniforms
Defines “first responder” as a law‑enforcement officer, firefighter, paramedic, or EMT who works at least 1,000 hours in a taxable year
Updates inflation‑adjustment rules so the $500 limit is indexed to the appropriate year
Specifies that the amendment applies to taxable years beginning after December 31, 2019

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

December 6, 2019

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HouseIntro Referral

Introduced in House

December 6, 2019

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

December 6, 2019

Bill Text

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Introduced in HouseIssued December 6, 2019

116th CONGRESS

1st Session

H. R. 5342

IN THE HOUSE OF REPRESENTATIVES

December 6, 2019

Mr. Pascrell introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to allow certain expenses of first responders as an above-the-line deduction.

Short title

This Act may be cited as the Supporting America’s First Responders Act of 2019.

Above-the-line deduction allowed for certain expenses of first responders

(a)

In general

Section 62(a)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

(F)

Certain expenses of first responders

The deductions allowed by section 162 which consist of expenses, not in excess of $500, paid or incurred by a first responder—

(i)

as tuition or fees for the participation of the first responder in professional development courses related to service as a first responder, or

(ii)

for uniforms used by the first responder in service as a first responder.

(b)

First responder defined

Section 62(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(4)

First responder

For purposes of subsection (a)(2)(F), the term first responder means, with respect to any taxable year, any individual who is a law enforcement officer, firefighter, paramedic, or emergency medical technician for at least 1000 hours during the taxable year.

(c)

Inflation adjustment

Section 62(d)(3) of the Internal Revenue Code of 1986 is amended—

(1)

in the matter preceding subparagraph (A)—

(A)

by inserting (2019 in the case of the $500 amount in subsection (a)(2)(F)) after 2015; and

(B)

by striking shall be and inserting and the $500 amount in subsection (a)(2)(F) shall each be; and

(2)

in subparagraph (B)—

(A)

by striking determined by substituting and inserting

determined—

(i)

in the case of the $250 amount in subsection (a)(2)(D), by substituting

; and

(B)

by striking the period at the end and inserting , and and by adding at the end the following new clause:

(ii)

in the case of the $500 amount in subsection (a)(2)(F), by substituting calendar year 2018 for calendar year 2016 in subparagraph (A)(ii) thereof.

(d)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2019.