Supporting Educators During COVID–19 Act

I 116TH CONGRESS 2D SESSION H. R. 8520 To direct the Secretary of the Treasury to issue or revise regulations or guidance to clarify that the educator expense tax deduction includes expenses for personal protective equipment and other supplies related to the prevention of the spread of COVID–19. IN THE HOUSE OF REPRESENTATIVES OCTOBER 2, 2020 Mrs. MURPHY of Florida (for herself and Mrs. WALORSKI) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To direct the Secretary of the Treasury to issue or revise regulations or guidance to clarify that the educator ex- pense tax deduction includes expenses for personal pro- tective equipment and other supplies related to the pre- vention of the spread of COVID–19. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Supporting Educators 4 During COVID–19 Act’’. 5 VerDate Sep 11 2014 00:31 Oct 30, 2020 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H8520.IH H8520 pbinns on DSKJLVW7X2PROD with BILLS 2 •HR 8520 IH SEC. 2. REGULATIONS OR GUIDANCE CLARIFYING APPLI- 1 CATION OF EDUCATOR EXPENSE TAX DEDUC- 2 TION. 3 Not later than 90 days after the date of the enact- 4 ment of this Act, the Secretary of the Treasury (or the 5 Secretary’s delegate) shall by regulation or other guidance 6 clarify that personal protective equipment, disinfectant, 7 and other supplies used for the prevention of the spread 8 of COVID–19 are included in the educator expense tax 9 deduction described in section 62(a)(2)(D) of the Internal 10 Revenue Code of 1986. 11 Æ VerDate Sep 11 2014 00:31 Oct 30, 2020 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H8520.IH H8520 pbinns on DSKJLVW7X2PROD with BILLS