H.R. 5352

Supporting America’s Teachers Act of 2019

Latest
Raw Text PDF XML

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.