Recognizing the historic, cultural, and religious significance of the festival of Vaisakhi, and for other purposes.
- Last Action
- 4/13/2021
Actions
- 2021-01-13Referred to the House Committee on Ways and Means.
- 2021-01-13Introduced in House
- 2021-01-13Introduced in House
CRS Summary
As of 2021-01-13 (00)
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.
Subjects
- 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
Sourced from Congress.gov (public domain).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.