116th CONGRESS 1st Session |
To amend the Internal Revenue Code of 1986 to increase the above-the-line deduction for certain expenses of elementary and secondary school teachers.
December 6, 2019
Mr. Horsford introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to increase the above-the-line deduction for certain expenses of elementary and secondary school teachers.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
This Act may be cited as the “Supporting America’s Teachers Act of 2019”.
SEC. 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.