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 protec-
tive 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Safe Teachers Assist-
ance and Return To School Act of 2021’’ or the 
‘‘STARTS Act of 2021’’. 
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SEC. 2. DEDUCTION INCREASES FOR CERTAIN EXPENSES 
OF ELEMENTARY AND SECONDARY SCHOOL 
TEACHERS. 
(a) IN GENERAL.—Section 62(a)(2)(D) of the Inter-
nal Revenue Code of 1986 is amended to read as follows: 
‘‘(D) CERTAIN EXPENSES OF ELEMENTARY 
AND SECONDARY SCHOOL TEACHERS.— 
‘‘(i) IN GENERAL.—The deductions al-
lowed by section 162 which consist of ex-
penses, not in excess of— 
‘‘(I) $250, paid or incurred by an 
eligible educator— 
‘‘(aa) by reason of the par-
ticipation of the educator in pro-
fessional development courses re-
lated to the curriculum in which 
the educator provides instruction 
or to the students for which the 
educator 
provides 
instruction, 
and 
‘‘(bb) in connection with 
books, supplies (other than non-
athletic supplies for courses of in-
struction in health or physical 
education), computer equipment 
(including related software and 
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services) and other equipment, 
and 
supplementary 
materials 
used by the eligible educator in 
the classroom. 
‘‘(ii) TEMPORARY
INCREASE
IN
DE-
DUCTION
TO
SUPPORT
PURCHASES
OF 
PERSONAL
PROTECTIVE
EQUIPMENT
AND 
CLEANING SUPPLIES DUE TO THE COVID– 
19 NATIONAL EMERGENCY.— 
‘‘(I) IN GENERAL.—For the pur-
pose of facilitating the purchase of 
personal protective equipment neces-
sitated by the COVID–19 national 
emergency, in the case of an expense 
described in clause (i) and paid or in-
curred in taxable years 2020 or 
2021— 
‘‘(aa) such clause shall be 
applied by substituting ‘$1,000’ 
for ‘$250’, and 
‘‘(bb) $750 of such $1,000 
may only be used for the purpose 
of purchasing personal protective 
equipment or cleaning supplies to 
combat the spread of COVID–19. 
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‘‘(II) UNUSED
DEDUCTION
IN 
TAXABLE YEAR 2020 MAY BE CARRIED 
TO TAXABLE YEAR 2021.—Any unused 
deduction or portion of such deduction 
remaining after application of sub-
clause (I) with respect to taxable year 
2020 shall be treated as a deduction 
allowable with respect to taxable year 
2021.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply with respect to taxable years begin-
ning after December 31, 2019. 
Æ 
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