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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

Introduced: January 13, 2021 Introduced by: Emmer, Tom Republican · Minnesota See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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 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
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 Plain-English summary Congressional Research Service

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 January 13, 2021

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 306: STARTS Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-HR-306/
MLA
"H.R. 306: STARTS Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-306/.
Bluebook (legal)
H.R. 306, 117th Cong. (2026), https://openamerica.io/bill/117-HR-306/.
Markdown link
[H.R. 306: STARTS Act of 2021](https://openamerica.io/bill/117-HR-306/)
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