1. Short title This Act may be cited as the Supporting America’s First Responders Act of 2019 . 2. Above-the-line deduction allowed for certain expenses of first responders (a) In general Section 62(a)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (F) Certain expenses 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 individual who is a law enforcement officer, firefighter, paramedic, or emergency medical technician for at least 1000 hours during the taxable year. . (c) Inflation adjustment Section 62(d)(3) of the Internal Revenue Code of 1986 is amended— (1) in the matter preceding subparagraph (A)— (A) by inserting (2019 in the case of the $500 amount in subsection (a)(2)(F)) after 2015 ; and (B) by striking shall be and inserting and the $500 amount in subsection (a)(2)(F) shall each be ; and (2) in subparagraph (B)— (A) by striking determined by substituting and inserting determined— (i) in the case of the $250 amount in subsection (a)(2)(D), by substituting ; and (B) by striking the period at the end and inserting , and and by adding at the end the following new clause: (ii) in the case of the $500 amount in subsection (a)(2)(F), by substituting calendar year 2018 for calendar year 2016 in subparagraph (A)(ii) thereof. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019.