HR 306
117th Congress
House
Taxation
Cardiovascular and respiratory health
Child health
Elementary and secondary education
Emergency medical services and trauma care
Health technology, devices, supplies
Income tax deductions
Infectious and parasitic diseases
Teaching, teachers, curricula
Worker safety and health
STARTS Act of 2021
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 13, 2021
Referred to the House Committee on Ways and Means.
Jan 13, 2021
Introduced in House
Plain-English summary
Safe Teachers Assistance and Return To School Act of 2021 or the STARTS Act of 2021
This bill allows an increase in the tax deduction for the expenses of elementary and secondary school teachers in 2020 or 2021 for the purchase of personal protective equipment during the COVID-19 (i.e., coronavirus disease 2019) national health emergency. Specifically, the amount of the deduction is increased from $250 to $1,000, and $750 of such increase may only be used to purchase personal protective equipment or cleaning supplies to combat the spread of COVID-19. Any unused deduction amount for taxable year 2020 may be carried over to taxable year 2021.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1