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 employee who provides at least 1000 hours of service during such taxable year as a law enforcement officer, firefighter, paramedic, or emergency medical technician. . (c) Inflation adjustment Section 62(d)(3) of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is further amended by striking the $500 amount in subsection (a)(2)(D) and inserting the $500 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. 20203. Temporary above-the-line deduction for supplies and equipment of first responders and COVID–19 front line employees (a) In general Section 62(d) of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended by adding at the end of the following new paragraph: (5) Temporary rule for first responders and COVID–19 front line employees (A) In general In the case of any taxable year beginning in 2020— (i) subsection (a)(2)(F)(ii) shall be applied by substituting uniforms, supplies, or equipment for uniforms , and (ii) for purposes of subsection (a)(2)(F), the term first responder shall include any COVID–19 front line employee. (B) COVID–19 front line employee For purposes of this paragraph, the term COVID–19 front line employee means, with respect to any taxable year, any