,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #hdah  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #bi1 #bjbj  
,mr4 ,emm] introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to tempor>ily     
increase ! educator exp5se d$uction to  
facilitate ! pur*ase ( p]sonal          
protective equipm5t & clean+ supplies   
dur+ ! ,,covid-#ai p&emic1 & = o!r      
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,safe ,tea*]s ,assi/ance & 
,return ,to ,s*ool ,act ( #bjbj or !    
,,/>ts ,act ( #bjbj4  #b4 ,d$uction     
increases = c]ta9 exp5ses ( elem5t>y &  
second>y s*ool tea*]s  7a7 ,9 g5]al     
,section #fb7;a77#b77;,d7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ to read z
 foll[s3  7,d7 ,c]ta9 exp5ses ( elem5t>y
 & second>y s*ool tea*]s  7i7 ,9 g5]al  
,! d$uctions all[$ by section #afb :i*  
consi/ ( exp5ses1 n 9 excess (-- 7,i7   
#bej1 paid or incurr$ by an eligible    
educator--  7aa7 by reason ( !          

p>ticipation ( ! educator 9 pr(essional 
developm5t c\rses relat$ to ! curriculum
 9 :i* ! educator provides in/ruction or
 to ! /ud5ts = :i* ! educator provides  
in/ruction1 &  7bb7 9 connection )      
books1 supplies 7o!r ?an nona?letic     
supplies = c\rses ( in/ruction 9 heal?  
or physical education71 comput] equipm5t
 7includ+ relat$ s(tw>e & s]vices7 & o!r
 equipm5t1 & supplem5t>y mat]ials us$ by
 ! eligible educator 9 ! classroom4     
7ii7 ,tempor>y increase 9 d$uction to   
support pur*ases ( p]sonal protective   
equipm5t & clean+ supplies due to !     
,,covid-#ai national em]g5cy  7,i7 ,9   
g5]al ,= ! purpose ( facilitat+ !       
pur*ase ( p]sonal protective equipm5t   
necessitat$ by ! ,,covid-#ai national   
em]g5cy1 9 ! case ( an exp5se describ$ 9
 clause 7i7 & paid or incurr$ 9 taxable 
ye>s #bjbj or #bjba-- 7aa7 su* clause   
%all be appli$ by sub/itut+ #a1ejj =    
#bej1 &  7bb7 #a1bej ( su* #a1ejj may   
only be us$ = ! purpose ( pur*as+       
p]sonal protective equipm5t or clean+   

supplies to combat ! spread (           
,,covid-#ai4  7,,ii7 ,unus$ d$uction 9  
taxable ye> #bjbj may be c>ri$ to       
taxable ye> #bjba ,any unus$ d$uction or
 portion ( su* d$uction rema9+ aft]     
application ( subclause 7,i7 ) respect  
to taxable ye> #bjbj %all be treat$ z a 
d$uction all[able ) respect to taxable  
ye> #bjba4  4  7b7 ,effective date ,!   
am5dm5t made by ?is section %all apply )
 respect to taxable ye>s beg9n+ aft]    
,decemb] #ca1 #bjai4