Title: Supporting America’s First Responders Act of 2019
Policy area: Taxation

Summary:
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.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5342 Introduced in House (IH)]

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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.
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