Supporting America’s Teachers Act of 2019

H.R. 5352 · 116th Congress · Dec 6, 2019 · Lineage

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.

This Act may be cited as the “Supporting America’s Teachers Act of 2019”.

(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.