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HR 5377 116th Congress House Taxation Income tax deductions Income tax rates State and local taxation Tax administration and collection, taxpayers Tax treatment of families

Restoring Tax Fairness for States and Localities Act

Introduced: December 13, 2019 Introduced by: Suozzi, Thomas R. Democratic · New York See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 17 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 3, 2020
Received in the Senate and Read twice and referred to the Committee on Finance.
Dec 19, 2019
On passage Passed by recorded vote: 218 - 206 (Roll no. 700).
Dec 19, 2019
Motion to reconsider laid on the table Agreed to without objection.
Dec 19, 2019
Mr. Rice (SC) moved to recommit with instructions to the Committee on Ways and Means. (text: CR H12281)
Dec 19, 2019
The previous question on the motion to recommit with instructions was ordered without objection.
Dec 19, 2019
DEBATE - The House proceeded with 10 minutes of debate on the Rice (SC) motion to recommit with instructions. The instructions contained in the motion seek to require the bill to be reported back to the House with an amendment to strike and amend language in sections 2(a), 3(a), 4(a), 4(b)(2), 5(a), and 5(c) of the bill.
Dec 19, 2019
The previous question was ordered pursuant to the rule.
Dec 19, 2019
DEBATE - The House proceeded with further debate on H.R. 5377.
Dec 19, 2019
DEBATE - The House proceeded with one hour of debate on H.R. 5377.
Dec 19, 2019
Considered under the provisions of rule H. Res. 772. (consideration: CR H12270-12284; text: CR H12270-12271)
Dec 19, 2019
On motion to recommit with instructions Agreed to by the Yeas and Nays: 388 - 36 (Roll no. 699).
Dec 13, 2019
Placed on the Union Calendar, Calendar No. 275.
Dec 13, 2019
Reported (Amended) by the Committee on Ways and Means. H. Rept. 116-345.
Dec 11, 2019
Ordered to be Reported (Amended) by the Yeas and Nays: 24 - 17.
Dec 11, 2019
Committee Consideration and Mark-up Session Held.
Dec 10, 2019
Introduced in House
Dec 10, 2019
Referred to the House Committee on Ways and Means.
 Votes taken on this bill 2
DateChamberWhat was voted onResultYes–No
Dec 19, 2019 House · vote #700 On Passage Passed 218–206 See who voted →
Dec 19, 2019 House · vote #699 On Motion to Recommit with Instructions Passed 388–36 See who voted →
 Amendments to this bill 2

Amendments propose changes to this bill. Members vote on amendments separately before the final bill vote. An agreed amendment becomes part of the bill; a failed amendment does not.

2 agreed to

AmendmentSponsorPurposeStatusLatest action
HAMDT 725 Thompson, Mike Pursuant to the instructions of the House in the Motion to Recommit the amendment was considered. Agreed to Dec 19, 2019
HAMDT 724 — Pursuant to the provisions of H.Res. 772, the amendment in the nature of a substitute recommended by the Comm… Agreed to Dec 19, 2019
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 Plain-English summary Congressional Research Service

Restoring Tax Fairness for States and Localities Act

This bill increases the tax deduction for state and local taxes in 2019 to $20,000 for persons filing a joint tax return if the adjusted gross income of the taxpayer does not exceed $100 million. It eliminates the current $10,000 cap on the deduction in 2020 and 2021 except for taxpayers whose adjusted gross income exceeds $100 million.

The bill increases the deduction for the expenses of elementary and secondary school teachers from $250 to $1.000. It also allows a deduction from gross income (above-the-line deduction) for expenses of first responders, up to $1,000, for tuition or fees for professional development courses related to service as a first responder or for uniforms used by first responders. The bill defines "first responder" as any individual employed as a law enforcement officer, firefighter, paramedic, or emergency medical technician for at least 1,000 hours during the taxable year.

The bill increases the top marginal income tax rate to 39.6% beginning in 2020, and reduces the dollar amount at which the increased tax rate begins.

What's happening now January 3, 2020

Received in the Senate and Read twice and referred to the Committee on Finance.

 Related & companion bills 4
  • HR 5342 Related bill Supporting America’s First Responders Act of 2019
  • HR 5352 Related bill Supporting America’s Teachers Act of 2019
  • HRES 772 Related bill Providing for consideration of the bill (H.R. 5377) to amend the Internal Revenue Code of 1986 to modify the limitation…
  • S 3178 Identical bill Restoring Tax Fairness for States and Localities Act
 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 48
All 48 Democratic 33
Brown, Anthony
· Dec 13, 2019
DAVIS, SUSAN
· Dec 13, 2019
 D
DeLauro, Rosa L.
Connecticut · Dec 13, 2019
 D
Lieu, Ted
California · Dec 13, 2019
 D
Norton, Eleanor Holmes
District of Columbia · Dec 13, 2019
 D
Pallone, Frank
New Jersey · Dec 13, 2019
Speier, Jackie
· Dec 13, 2019
 D
Gomez, Jimmy
California · Dec 11, 2019
 D
Gonzalez, Vicente
Texas · Dec 11, 2019
 D
Huffman, Jared
California · Dec 11, 2019
 D
Krishnamoorthi, Raja
Illinois · Dec 11, 2019
Maloney, Sean
· Dec 11, 2019
Wexton, Jennifer
· Dec 11, 2019
 D
Beyer, Donald S.
Virginia · Dec 10, 2019
 D
Boyle, Brendan F.
Pennsylvania · Dec 10, 2019
 D
Casten, Sean
Illinois · Dec 10, 2019
 D
Chu, Judy
California · Dec 10, 2019
 D
Cisneros, Gilbert Ray
California · Dec 10, 2019
 D
Correa, J. Luis
California · Dec 10, 2019
 D
Courtney, Joe
Connecticut · Dec 10, 2019
 D
Craig, Angie
Minnesota · Dec 10, 2019
 D
Davis, Danny K.
Illinois · Dec 10, 2019
ENGEL, ELIOT
· Dec 10, 2019
 D
Espaillat, Adriano
New York · Dec 10, 2019
 D
Harder, Josh
California · Dec 10, 2019
 D
Kim, Andy
New Jersey · Dec 10, 2019
KING, PETER
· Dec 10, 2019
 D
Larson, John B.
Connecticut · Dec 10, 2019
 D
Levin, Mike
California · Dec 10, 2019
LOWEY, NITA
· Dec 10, 2019
Malinowski, Tom
· Dec 10, 2019
 D
Meeks, Gregory W.
New York · Dec 10, 2019
 D
Meng, Grace
New York · Dec 10, 2019
 D
Morelle, Joseph D.
New York · Dec 10, 2019
 D
Nadler, Jerrold
New York · Dec 10, 2019
 D
Panetta, Jimmy
California · Dec 10, 2019
Phillips, Dean
· Dec 10, 2019
Porter, Katie
· Dec 10, 2019
 D
Raskin, Jamie
Maryland · Dec 10, 2019
Rice, Kathleen
· Dec 10, 2019
 D
Sánchez, Linda T.
California · Dec 10, 2019
 D
Schneider, Bradley Scott
Illinois · Dec 10, 2019
 D
Sherrill, Mikie
New Jersey · Dec 10, 2019
Sires, Albio
· Dec 10, 2019
 D
Thompson, Mike
California · Dec 10, 2019
Trone, David
· Dec 10, 2019
 D
Underwood, Lauren
Illinois · Dec 10, 2019
 D
Watson Coleman, Bonnie
New Jersey · Dec 10, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5377: Restoring Tax Fairness for States and Localities Act. 116th Congress. Open America. https://openamerica.io/bill/116-HR-5377/
MLA
"H.R. 5377: Restoring Tax Fairness for States and Localities Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-5377/.
Bluebook (legal)
H.R. 5377, 116th Cong. (2026), https://openamerica.io/bill/116-HR-5377/.
Markdown link
[H.R. 5377: Restoring Tax Fairness for States and Localities Act](https://openamerica.io/bill/116-HR-5377/)
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