; 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 employed as a law enforcement officer, firefighter, paramedic, or emergency medical technician for at least 1,000 hours during such taxable year. . (c) Inflation adjustment Section 62(d)(3) of the Internal Revenue Code of 1986, as amended by section 4, is further amended by striking the $1,000 amount in subsection (a)(2)(D) and inserting the $1,000 amount in each of subparagraphs (D) and (F) of subsection (a)(2) . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 6. Increase of top marginal individual income tax rate under temporary rules (a) In general The tables contained in subparagraphs (A), (B), (C), (D), and (E) of section 1(j)(2) of the Internal Revenue Code of 1986 are each amended by striking 37% and inserting 39.6% and— (1) in subparagraph (A)— (A) by striking $600,000 each place such term appears and inserting $479,000 ; and (B) by striking $161,379 and inserting $119,029 ; (2) in subparagraph (B)— (A) by striking $500,000 each place such term appears and inserting $452,400 ; and (B) by striking $149,298 and inserting $132,638 ; (3) in subparagraph (C)— (A) by striking $500,000 each place such term appears and inserting $425,800 ; and (B) by striking $150,689.50 and inserting $124,719.50 ; and (4) in subparagraph (D)— (A) by striking $300,000 each place such term appears and inserting $239,500 ; and (B) by striking $80,689.50 and inserting $59,514.50 . (b) Conforming amendments (1) Section 1(j)(4)(B)(iii) of the Internal Revenue Code of 1986 is amended— (A) in the matter preceding subclause (I), by striking 37 percent and inserting 39.6 percent