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I
116TH CONGRESS
1ST SESSION H. R. 5342
To amend the Internal Revenue Code of 1986 to allow certain expenses
of first responders as an above-the-line deduction.
IN THE HOUSE OF REPRESENTATIVES
DECEMBER 6, 2019
Mr. PASCRELL 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 allow cer-
tain expenses of first responders as an above-the-line
deduction.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Supporting America’s
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First Responders Act of 2019’’.
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SEC. 2. ABOVE-THE-LINE DEDUCTION ALLOWED FOR CER-
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TAIN EXPENSES OF FIRST RESPONDERS.
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(a) IN GENERAL.—Section 62(a)(2) of the Internal
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Revenue Code of 1986 is amended by adding at the end
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the following new subparagraph:
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‘‘(F) CERTAIN
EXPENSES
OF
FIRST
RE-
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SPONDERS.—The deductions allowed by section
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162 which consist of expenses, not in excess of
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$500, paid or incurred by a first responder—
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‘‘(i) as tuition or fees for the partici-
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pation of the first responder in profes-
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sional development courses related to serv-
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ice as a first responder, or
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‘‘(ii) for uniforms used by the first re-
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sponder in service as a first responder.’’.
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(b) FIRST RESPONDER DEFINED.—Section 62(d) of
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the Internal Revenue Code of 1986 is amended by adding
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at the end the following new paragraph:
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‘‘(4) FIRST RESPONDER.—For purposes of sub-
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section (a)(2)(F), the term ‘first responder’ means,
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with respect to any taxable year, any individual who
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is a law enforcement officer, firefighter, paramedic,
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or emergency medical technician for at least 1000
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hours during the taxable year.’’.
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(c) INFLATION ADJUSTMENT.—Section 62(d)(3) of
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the Internal Revenue Code of 1986 is amended—
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(1) in the matter preceding subparagraph (A)—
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(A) by inserting ‘‘(2019 in the case of the
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$500 amount in subsection (a)(2)(F))’’ after
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‘‘2015’’; and
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(B) by striking ‘‘shall be’’ and inserting
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‘‘and the $500 amount in subsection (a)(2)(F)
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shall each be’’; and
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(2) in subparagraph (B)—
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(A) by striking ‘‘determined by sub-
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stituting’’ and inserting ‘‘determined—
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‘‘(i) in the case of the $250 amount in
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subsection (a)(2)(D), by substituting’’; and
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(B) by striking the period at the end and
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inserting ‘‘, and’’ and by adding at the end the
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following new clause:
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‘‘(ii) in the case of the $500 amount
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in subsection (a)(2)(F), by substituting
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‘calendar year 2018’ for ‘calendar year
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2016’ in subparagraph (A)(ii) thereof.’’.
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(d) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years beginning after
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December 31, 2019.
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Æ
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