summary
Introduced
12/06/2019
12/06/2019
In Committee
12/06/2019
12/06/2019
Crossed Over
Passed
Dead
12/31/2020
12/31/2020
Introduced Session
116th Congress
Bill Summary
To amend the Internal Revenue Code of 1986 to allow certain expenses of first responders as an above-the-line deduction. This bill allows a deduction from gross income (above-the-line deduction) for expenses of first responders up to $500. Those expenses are for (1) tuition or fees for professional development courses related to service as a first responder, or (2) uniforms used by the first responder. The bill defines "first responder" as any individual who is a law enforcement officer, firefighter, paramedic, or emergency medical technician for at least 1,000 hours during the taxable year.
AI Summary
This bill amends the Internal Revenue Code to allow first responders, including law enforcement officers, firefighters, paramedics, and emergency medical technicians, to deduct up to $500 from their gross income for expenses related to professional development courses or uniforms used in their service. The deduction is an "above-the-line" deduction, meaning it can be claimed even if the taxpayer does not itemize their deductions. The bill also includes an inflation adjustment provision to ensure the $500 limit keeps pace with rising costs over time. The amendments made by this bill would apply to taxable years beginning after December 31, 2019.
Committee Categories
Budget and Finance
Sponsors (5)
Last Action
Referred to the House Committee on Ways and Means. (on 12/06/2019)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/116th-congress/house-bill/5342/all-info |
| BillText | https://www.congress.gov/116/bills/hr5342/BILLS-116hr5342ih.pdf |
| Bill | https://www.congress.gov/116/bills/hr5342/BILLS-116hr5342ih.pdf.pdf |
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