H.R. 5352 — Introduced in House

I 116th CONGRESS 1st Session H. R. 5352 IN THE HOUSE OF REPRESENTATIVES December 6, 2019Mr. 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.