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116TH CONGRESS
1ST SESSION H. R. 5352
To amend the Internal Revenue Code of 1986 to increase the above-the-
line deduction for certain expenses of elementary and secondary school
teachers.
IN THE HOUSE OF REPRESENTATIVES
DECEMBER 6, 2019
Mr. 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 ele-
mentary and secondary school teachers.
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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Teachers Act of 2019’’.
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•HR 5352 IH
SEC. 2. INCREASE IN DEDUCTION FOR CERTAIN EXPENSES
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OF ELEMENTARY AND SECONDARY SCHOOL
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TEACHERS.
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(a) INCREASE.—Section 62(a)(2)(D) of the Internal
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Revenue Code of 1986 is amended by striking ‘‘$250’’ and
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inserting ‘‘$500’’.
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(b) CONFORMING AMENDMENT.—Section 62(d)(3) of
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the Internal Revenue Code of 1986 is amended—
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(1) by striking ‘‘2015’’ and inserting ‘‘2019’’,
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(2) by striking ‘‘$250’’ and inserting ‘‘$500’’,
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and
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(3) in subparagraph (B), by striking ‘‘2014’’
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and inserting ‘‘2018’’.
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(c) 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, 2018.
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