3.0.0 306 2023-01-11T13:43:36Z 2023-01-11T13:43:36Z House HR 2021-01-13 117 [Congressional Record Volume 167, Number 8 (Wednesday, January 13, 2021)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. EMMER:H.R. 306.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8 of the U.S Constitution[Page H194]]]> hswm00 Ways and Means Committee House Standing Referred to 2021-01-13T14:03:35Z 2021-01-13 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2021-01-13 Introduced in House IntroReferral Intro-H 9 Library of Congress 2021-01-13 Introduced in House IntroReferral 1000 9 Library of Congress E000294 Rep. Emmer, Tom [R-MN-6] Tom Emmer R MN 6 N Taxation Cardiovascular and respiratory health Child health Elementary and secondary education Emergency medical services and trauma care Health technology, devices, supplies Income tax deductions Infectious and parasitic diseases Teaching, teachers, curricula Worker safety and health Taxation 00 2021-01-13 Introduced in House 2021-02-24T18:29:04Z Safe Teachers Assistance and Return To School Act of 2021 or the STARTS Act of 2021

This bill allows an increase in the tax deduction for the expenses of elementary and secondary school teachers in 2020 or 2021 for the purchase of personal protective equipment during the COVID-19 (i.e., coronavirus disease 2019) national health emergency. Specifically, the amount of the deduction is increased from $250 to $1,000, and $750 of such increase may only be used to purchase personal protective equipment or cleaning supplies to combat the spread of COVID-19. Any unused deduction amount for taxable year 2020 may be carried over to taxable year 2021.

]]> STARTS Act of 2021 Display Title STARTS Act of 2021 Official Title as Introduced To amend the Internal Revenue Code of 1986 to temporarily increase the educator expense deduction to facilitate the purchase of personal protective equipment and cleaning supplies during the COVID-19 pandemic, and for other purposes. Introduced in House IH Short Title(s) as Introduced STARTS Act of 2021 Introduced in House IH Short Title(s) as Introduced Safe Teachers Assistance and Return To School Act of 2021 Introduced in House IH Introduced in House 2021-01-13T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-117hr306ih/xml/BILLS-117hr306ih.xml 2021-01-13 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.