Sec. 20202. Above-the-line deduction allowed for certain expenses of first responders
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Section 62(a)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: The deductions allowed by section 162 which consist of expenses, not in excess of $500, paid or incurred by a first responder— as tuition or fees for the participation of the first responder in professional development courses related to service as a first responder, or for uniforms used by the first responder in service as a first responder. . Section 62(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
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. . 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) . The amendments made by this section shall apply to taxable years beginning after December 31, 2019.