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H.R. 5352House116th Congress (2019-2021)In Committee

Supporting America’s Teachers Act of 2019

Sponsored by Steven HorsfordRep. Steven Horsford (D-NV)
Introduced December 6, 2019

AI-Generated Summary

Updated April 14, 2026 at 9:56 AM UTC

The Supporting America’s Teachers Act of 2019 changes the tax code to let elementary and secondary school teachers deduct more of their out‑of‑pocket classroom expenses. It raises the above‑the‑line deduction limit from $250 to $500. The change applies to tax years that start after December 31, 2018, affecting teachers who claim the deduction on their federal returns.

Key Provisions

  • Increases the allowable above‑the‑line deduction for teachers’ qualified expenses from $250 to $500.
  • Updates related code sections to reflect the new $500 limit and changes the reference years from 2014‑2015 to 2018‑2019.
  • Sets the new deduction amount to take effect for taxable years beginning after December 31, 2018.

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

I

116th CONGRESS

1st Session

H. R. 5352

IN THE HOUSE OF REPRESENTATIVES

December 6, 2019

Mr. Horsford 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 increase the above-the-line deduction for certain expenses of elementary and secondary school teachers.

1.

Short title

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

2.

Increase in deduction for certain expenses of elementary and secondary school teachers

(a)

Increase

Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended by striking $250 and inserting $500.

(b)

Conforming amendment

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

(1)

by striking 2015 and inserting 2019,

(2)

by striking $250 and inserting $500, and

(3)

in subparagraph (B), by striking 2014 and inserting 2018.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2018.