I 

117TH CONGRESS 

1ST SESSION H. R. 306 

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. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 13, 2021 

Mr. EMMER 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 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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Safe Teachers Assist5 ance and Return To School Act of 2021’’ or the 

6 ‘‘STARTS Act of 2021’’. 


pbinns on DSKJLVW7X2PROD with BILLS
2 

•HR 306 IH

1 SEC. 2. DEDUCTION INCREASES FOR CERTAIN EXPENSES 

2 OF ELEMENTARY AND SECONDARY SCHOOL 

3 TEACHERS. 

4 (a) IN GENERAL.—Section 62(a)(2)(D) of the Inter5 nal Revenue Code of 1986 is amended to read as follows: 

6 ‘‘(D) CERTAIN EXPENSES OF ELEMENTARY

7 AND SECONDARY SCHOOL TEACHERS.— 

8 ‘‘(i) IN GENERAL.—The deductions al9 lowed by section 162 which consist of ex10 penses, not in excess of— 

11 ‘‘(I) $250, paid or incurred by an 

12 eligible educator— 

13 ‘‘(aa) by reason of the par14 ticipation of the educator in pro15 fessional development courses re16 lated to the curriculum in which 

17 the educator provides instruction 

18 or to the students for which the 

19 educator provides instruction, 

20 and 

21 ‘‘(bb) in connection with 

22 books, supplies (other than non23 athletic supplies for courses of in24 struction in health or physical 

25 education), computer equipment 

26 (including related software and 


pbinns on DSKJLVW7X2PROD with BILLS
3 

•HR 306 IH

1 services) and other equipment, 

2 and supplementary materials 

3 used by the eligible educator in 

4 the classroom. 

5 ‘‘(ii) TEMPORARY INCREASE IN DE6 DUCTION TO SUPPORT PURCHASES OF

7 PERSONAL PROTECTIVE EQUIPMENT AND

8 CLEANING SUPPLIES DUE TO THE COVID– 

9 19 NATIONAL EMERGENCY.— 

10 ‘‘(I) IN GENERAL.—For the pur11 pose of facilitating the purchase of 

12 personal protective equipment neces13 sitated by the COVID–19 national 

14 emergency, in the case of an expense 

15 described in clause (i) and paid or in16 curred in taxable years 2020 or 

17 2021— 

18 ‘‘(aa) such clause shall be 

19 applied by substituting ‘$1,000’ 

20 for ‘$250’, and 

21 ‘‘(bb) $750 of such $1,000 

22 may only be used for the purpose 

23 of purchasing personal protective 

24 equipment or cleaning supplies to 

25 combat the spread of COVID–19. 


pbinns on DSKJLVW7X2PROD with BILLS
4 

•HR 306 IH

1 ‘‘(II) UNUSED DEDUCTION IN

2 TAXABLE YEAR 2020 MAY BE CARRIED

3 TO TAXABLE YEAR 2021.—Any unused 

4 deduction or portion of such deduction 

5 remaining after application of sub6 clause (I) with respect to taxable year 

7 2020 shall be treated as a deduction 

8 allowable with respect to taxable year 

9 2021.’’. 

10 (b) EFFECTIVE DATE.—The amendment made by 

11 this section shall apply with respect to taxable years begin12 ning after December 31, 2019. 

Æ 


pbinns on DSKJLVW7X2PROD with BILLS