I 116th CONGRESS 1st Session H. R. 5352 IN THE HOUSE OF REPRESENTATIVES December 6, 2019 Mr. Horsford 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 increase the above-the-line deduction for certain expenses of elementary and secondary school teachers.

1. Short title This Act may be cited as the Supporting America’s Teachers Act of 2019 . 2. Increase in deduction for certain expenses of elementary and secondary school teachers (a) Increase Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended by striking $250 and inserting $500 . (b) Conforming amendment Section 62(d)(3) of the Internal Revenue Code of 1986 is amended— (1) by striking 2015 and inserting 2019 , (2) by striking $250 and inserting $500 , and (3) in subparagraph (B), by striking 2014 and inserting 2018 . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018.