H.R. 306House117th Congress (2021-2023)In Committee

STARTS Act of 2021

Sponsored by Tom EmmerRep. Tom Emmer (R-MN)
Introduced January 13, 2021

AI-Generated Summary

Updated February 7, 2026 at 9:20 PM UTC

The STARTS Act of 2021 temporarily raises the tax deduction that elementary and secondary school teachers can claim for classroom‑related expenses. It increases the limit from $250 to $1,000 for expenses paid in 2020 or 2021, with up to $750 of that amount required to be used for personal protective equipment or cleaning supplies needed because of the COVID‑19 emergency. The change is intended to help teachers afford safety items and other classroom supplies, and any unused portion can be carried forward to the next year.

Key Provisions

  • Increases the educator expense deduction limit from $250 to $1,000 for expenses incurred in taxable years 2020 and 2021.
  • Requires that up to $750 of the increased deduction be used specifically for personal protective equipment or cleaning supplies related to COVID‑19.
  • Allows any unused portion of the deduction from 2020 to be carried over and claimed in 2021.
  • Applies to eligible elementary and secondary school teachers for 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.

January 13, 2021

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HouseIntro Referral

Introduced in House

January 13, 2021

HouseIntro Referral

Referred to the House Committee on Ways and Means.

January 13, 2021

Floor Debate

1 member

What members said about H.R. 306 on the floor

1 Republican
Jody B. Hice
Rep. Jody B. HiceR-GA-10 · Oct 18, 2022

Madam Speaker, I rise today to celebrate the preservation of the American Revolutionary War battlefield site at Kettle Creek and to thank all of those individuals involved in this effort over the…

Bill Text

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Introduced in HouseIssued January 13, 2021

I

117th CONGRESS

1st Session

H. R. 306

IN THE HOUSE OF REPRESENTATIVES

January 13, 2021

Mr. Emmer 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 temporarily increase the educator expense deduction to facilitate the purchase of personal protective equipment and cleaning supplies during the COVID–19 pandemic, and for other purposes.

1.

Short title

This Act may be cited as the Safe Teachers Assistance and Return To School Act of 2021 or the STARTS Act of 2021.

2.

Deduction increases for certain expenses of elementary and secondary school teachers

(a)

In general

Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended to read as follows:

(D)

Certain expenses of elementary and secondary school teachers

(i)

In general

The deductions allowed by section 162 which consist of expenses, not in excess of—

(I)

$250, paid or incurred by an eligible educator—

(aa)

by reason of the participation of the educator in professional development courses related to the curriculum in which the educator provides instruction or to the students for which the educator provides instruction, and

(bb)

in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible educator in the classroom.

(ii)

Temporary increase in deduction to support purchases of personal protective equipment and cleaning supplies due to the COVID–19 national emergency

(I)

In general

For the purpose of facilitating the purchase of personal protective equipment necessitated by the COVID–19 national emergency, in the case of an expense described in clause (i) and paid or incurred in taxable years 2020 or 2021—

(aa)

such clause shall be applied by substituting $1,000 for $250, and

(bb)

$750 of such $1,000 may only be used for the purpose of purchasing personal protective equipment or cleaning supplies to combat the spread of COVID–19.

(II)

Unused deduction in taxable year 2020 may be carried to taxable year 2021

Any unused deduction or portion of such deduction remaining after application of subclause (I) with respect to taxable year 2020 shall be treated as a deduction allowable with respect to taxable year 2021.

.

(b)

Effective date

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