Supporting Educators During COVID–19 Act

Bill: 116-hr-8520
Sponsor: full_name: Rep. Murphy, Stephanie N. [D-FL-7]
Introduced: 2020-10-02
Policy area: Taxation
Subjects: Administrative law and regulatory procedures

Cardiovascular and respiratory health

Child health

Department of the Treasury

Elementary and secondary education

Emergency medical services and trauma care

Health promotion and preventive care

Health technology, devices, supplies

Income tax deductions

Infectious and parasitic diseases

Teaching, teachers, curricula
Latest action: action_date: 2020-10-02
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2020-10-02
action_desc: Introduced in House
text: <p><b>Supporting Educators During COVID-19 Act</b></p> <p>This bill directs the Department of the Treasury to issue regulations or guidance to establish that the tax deduction for the expenses of elementary and secondary school teachers includes expenses for personal protective equipment, disinfectant, and other supplies used to prevent the spread of COVID-19 (i.e., coronavirus disease 2019). </p>

tv_txt: I 116th CONGRESS 2d Session H. R. 8520 IN THE HOUSE OF REPRESENTATIVES October 2, 2020 Mrs. Murphy of Florida (for herself and Mrs. Walorski ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To direct the Secretary of the Treasury to issue or revise regulations or guidance to clarify that the educator expense tax deduction includes expenses for personal protective equipment and other supplies related to the prevention of the spread of COVID–19.

1. Short title This Act may be cited as the Supporting Educators During COVID–19 Act . 2. Regulations or guidance clarifying application of educator expense tax deduction Not later than 90 days after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall by regulation or other guidance clarify that personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of COVID–19 are included in the educator expense tax deduction described in section 62(a)(2)(D) of the Internal Revenue Code of 1986.