Introduced in House Passed House Introduced in Senate Passed Senate To President Became Law
12/06/2019          

Supporting America's First Responders Act of 2019

Date Version PDF TXT
12/15/2019 Introduced in House Open
12/06/2019 Introduced in House Open

            


116th CONGRESS
1st Session
H. R. 5342


To amend the Internal Revenue Code of 1986 to allow certain expenses of first responders as an above-the-line deduction.


IN THE HOUSE OF REPRESENTATIVES

December 6, 2019

Mr. Pascrell 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 allow certain expenses of first responders as an above-the-line deduction.

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 First Responders Act of 2019”.

SEC. 2. Above-the-line deduction allowed for certain expenses of first responders.

(a) In general.—Section 62(a)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

“(F) CERTAIN EXPENSES OF FIRST RESPONDERS.—The deductions allowed by section 162 which consist of expenses, not in excess of $500, paid or incurred by a first responder—

“(i) as tuition or fees for the participation of the first responder in professional development courses related to service as a first responder, or

“(ii) for uniforms used by the first responder in service as a first responder.”.

(b) First responder defined.—Section 62(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

“(4) FIRST RESPONDER.—For purposes of subsection (a)(2)(F), the term ‘first responder’ means, with respect to any taxable year, any individual who is a law enforcement officer, firefighter, paramedic, or emergency medical technician for at least 1000 hours during the taxable year.”.

(c) Inflation adjustment.—Section 62(d)(3) of the Internal Revenue Code of 1986 is amended—

(1) in the matter preceding subparagraph (A)—

(A) by inserting “(2019 in the case of the $500 amount in subsection (a)(2)(F))” after “2015”; and

(B) by striking “shall be” and inserting “and the $500 amount in subsection (a)(2)(F) shall each be”; and

(2) in subparagraph (B)—

(A) by striking “determined by substituting” and inserting “determined—

“(i) in the case of the $250 amount in subsection (a)(2)(D), by substituting”; and

(B) by striking the period at the end and inserting “, and” and by adding at the end the following new clause:

“(ii) in the case of the $500 amount in subsection (a)(2)(F), by substituting ‘calendar year 2018’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof.”.

(d) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2019.


Picture Name From Date Type
Bill Pascrell D-NJ 12/06/2019 Sponsor
Albio Sires D-NJ 12/11/2019 Cosponsor
Max Rose D-NY 12/10/2019 Cosponsor
Brendan Boyle D-PA 12/11/2019 Cosponsor
Date Branch Action
12/06/2019 President Referred to the House Committee on Ways and Means.Action By: House of Representatives
12/06/2019 President Introduced in HouseAction By: House of Representatives
Summary
There is one summary for H.R.5342. View summaries Shown Here:Introduced in House (12/06/2019) Supporting America's First Responders Act of 2019 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.
Shown Here:Introduced in House (12/06/2019) Supporting America's First Responders Act of 2019 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.
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