[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5352 Introduced in House (IH)]

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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.


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                    IN THE HOUSE OF REPRESENTATIVES

                            December 6, 2019

 Mr. Horsford introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to increase the above-the-
line deduction for certain expenses of elementary and secondary school 
                               teachers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Supporting America's Teachers Act of 
2019''.

SEC. 2. INCREASE IN DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND 
              SECONDARY SCHOOL TEACHERS.

    (a) Increase.--Section 62(a)(2)(D) of the Internal Revenue Code of 
1986 is amended by striking ``$250'' and inserting ``$500''.
    (b) Conforming Amendment.--Section 62(d)(3) of the Internal Revenue 
Code of 1986 is amended--
            (1) by striking ``2015'' and inserting ``2019'',
            (2) by striking ``$250'' and inserting ``$500'', and
            (3) in subparagraph (B), by striking ``2014'' and inserting 
        ``2018''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2018.
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