Supporting Educators During COVID–19 Act

Supporting Educators During COVID-19 Act

This bill directs the Department of the Treasury to issue regulations or guidance to establish that the tax deduction for the expenses of elementary and secondary school teachers includes expenses for personal protective equipment, disinfectant, and other supplies used to prevent the spread of COVID-19 (i.e., coronavirus disease 2019).

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8520 Introduced in House (IH)]

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116th CONGRESS
  2d Session
                                H. R. 8520

To direct the Secretary of the Treasury to issue or revise regulations 
or guidance to clarify that the educator expense tax deduction includes 
 expenses for personal protective equipment and other supplies related 
              to the prevention of the spread of COVID-19.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 2, 2020

 Mrs. Murphy of Florida (for herself and Mrs. Walorski) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To direct the Secretary of the Treasury to issue or revise regulations 
or guidance to clarify that the educator expense tax deduction includes 
 expenses for personal protective equipment and other supplies related 
              to the prevention of the spread of COVID-19.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Supporting Educators During COVID-19 
Act''.

SEC. 2. REGULATIONS OR GUIDANCE CLARIFYING APPLICATION OF EDUCATOR 
              EXPENSE TAX DEDUCTION.

    Not later than 90 days after the date of the enactment of this Act, 
the Secretary of the Treasury (or the Secretary's delegate) shall by 
regulation or other guidance clarify that personal protective 
equipment, disinfectant, and other supplies used for the prevention of 
the spread of COVID-19 are included in the educator expense tax 
deduction described in section 62(a)(2)(D) of the Internal Revenue Code 
of 1986.
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