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.