,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #hdah  ,,in ,,the ,,house ,,of  
,,representatives  ,september #bi1 #bjbj
 ,mr4 ,emmer 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 temporarily increase 
the educator expense deduction to       
facilitate the purchase of personal     
protective equipment and cleaning       
supplies during the ,,covid-#ai         
pandemic1 and for other purposes4  #a4  
,short title ,this ,act may be cited as 
the ,safe ,teachers ,assistance and     
,return ,to ,school ,act of #bjbj or the
 ,,starts ,act of #bjbj4  #b4 ,deduction
 increases for certain expenses of      
elementary and secondary school teachers
  7a7 ,in general ,section              
#fb7;a77#b77;,d7 of the ,internal       
,revenue ,code of #aihf is amended to   
read as follows3  7,d7 ,certain expenses
 of elementary and secondary school     
teachers  7i7 ,in general ,the          

deductions allowed by section #afb which
 consist of expenses1 not in excess of--
 7,i7 #bej1 paid or incurred by an      
eligible educator--  7aa7 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        
instruction1 and  7bb7 in connection    
with books1 supplies 7other than        
nonathletic supplies for courses of     
instruction in health or physical       
education71 computer equipment          
7including related software and         
services7 and other equipment1 and      
supplementary materials used by the     
eligible educator in the classroom4     
7ii7 ,temporary increase in deduction to
 support purchases of personal          
protective equipment and cleaning       
supplies due to the ,,covid-#ai national
 emergency  7,i7 ,in general ,for the   
purpose of facilitating the purchase of 
personal protective equipment           

necessitated by the ,,covid-#ai national
 emergency1 in the case of an expense   
described in clause 7i7 and paid or     
incurred in taxable years #bjbj or      
#bjba-- 7aa7 such clause shall be       
applied by substituting #a1ejj for #bej1
 and  7bb7 #a1bej of such #a1ejj may    
only be used for the purpose of         
purchasing personal protective equipment
 or cleaning supplies to combat the     
spread of ,,covid-#ai4  7,,ii7 ,unused  
deduction in taxable year #bjbj may be  
carried to taxable year #bjba ,any      
unused deduction or portion of such     
deduction remaining after application of
 subclause 7,i7 with respect to taxable 
year #bjbj shall be treated as a        
deduction allowable with respect to     
taxable year #bjba4  4  7b7 ,effective  
date ,the amendment made by this section
 shall apply with respect to taxable    
years beginning after ,december #ca1    
#bjai4