To amend the Internal Revenue Code of 1986 to allow certain expenses of first responders as an above-the-line deduction.
Supporting America's First Responders Act of 2019
This bill allows a deduction from gross income (above-the-line deduction) for expenses of first responders up to $500. Those expenses are for (1) tuition or fees for professional development courses related to service as a first responder, or (2) uniforms used by the first responder. The bill defines "first responder" as any individual who is a law enforcement officer, firefighter, paramedic, or emergency medical technician for at least 1,000 hours during the taxable year.
Received in the Senate and Read twice and referred to the Committee on Finance.
Read twice and referred to the Committee on Finance.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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