Summary: H.R.5342 — 116th Congress (2019-2020)All Information (Except Text)

There is one summary for H.R.5342. Bill summaries are authored by CRS.

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Introduced in House (12/06/2019)

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.