,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #ecdb  ,,in ,,the ,,house ,,of  
,,representatives  ,december #f1        
#bjai,mr4 ,pascrell introduced the      
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to allow certain        
expenses of first responders as an      
above-the-line deduction4  #a4 ,short   
title ,this ,act may be cited as the    
,supporting ,america's ,first           
,responders ,act of #bjai4  #b4         
,above-the-line deduction allowed for   
certain expenses of first responders    
7a7 ,in general ,section #fb7;a77#b7 of 
the ,internal ,revenue ,code of #aihf is
 amended by adding at the end the       
following new subparagraph3  7,f7       
,certain expenses of first responders   
,the deductions allowed by section #afb 
which consist of expenses1 not in excess
 of #ejj1 paid or incurred by a first   
responder--  7i7 as tuition or fees for 
the participation of the first responder

 in professional development courses    
related to service as a first responder1
 or  7ii7 for uniforms used by the first
 responder in service as a first        
responder4  4  7b7 ,first responder     
defined ,section #fb7;d7 of the         
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#d7 ,first   
responder ,for purposes of subsection   
7a77#b77;,f71 the term first responder  
means1 with respect to any taxable year1
 any individual who is a law enforcement
 officer1 firefighter1 paramedic1 or    
emergency medical technician for at     
least #ajjj hours during the taxable    
year4  4  7c7 ,inflation adjustment     
,section #fb7;d77#c7 of the ,internal   
,revenue ,code of #aihf is amended--    
7#a7 in the matter preceding            
subparagraph 7,a7--  7,a7 by inserting  
7#bjai in the case of the #ejj amount in
 subsection 7a77#b77;,f77 after #bjae2  
and  7,b7 by striking shall be and      
inserting and the #ejj amount in        

subsection 7a77#b77;,f7 shall each be2  
and  7#b7 in subparagraph 7,b7-- 7,a7 by
 striking determined by substituting and
 inserting  determined-- 7i7 in the case
 of the #bej amount in subsection       
7a77#b77;,d71 by substituting  2 and    
7,b7 by striking the period at the end  
and inserting 1 and and by adding at the
 end the following new clause3  7ii7 in 
the case of the #ejj amount in          
subsection 7a77#b77;,f71 by substituting
 calendar year #bjah for calendar year  
#bjaf in subparagraph 7,a77ii7 thereof4 
4  7d7 ,effective date ,the amendments  
made by this section shall apply to     
taxable years beginning after ,december 
#ca1 #bjai4