Sec. 20203. Temporary above-the-line deduction for supplies and equipment of first responders and COVID–19 front line employees
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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: In the case of any taxable year beginning in 2020— subsection (a)(2)(F)(ii) shall be applied by substituting uniforms, supplies, or equipment for uniforms , and for purposes of subsection (a)(2)(F), the term first responder shall include any 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 individual who performs at least 1000 hours of essential work (as defined in the COVID–19 Heroes Fund Act except without regard to the time period during which such work is performed) during such taxable year as an employee in a trade or business of an employer. .
The amendment made by this section shall apply to taxable years beginning after December 31, 2019.