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.
To amend the Internal Revenue Code of 1986 to temporarily increase the 
   educator expense deduction to facilitate the purchase of personal 
    protective equipment and cleaning supplies during the COVID-19 
                   pandemic, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Safe Teachers Assistance and Return 
To School Act of 2021'' or the ``STARTS Act of 2021''.

SEC. 2. DEDUCTION INCREASES FOR CERTAIN EXPENSES OF ELEMENTARY AND 
              SECONDARY SCHOOL TEACHERS.

    (a) In General.--Section 62(a)(2)(D) of the Internal Revenue Code 
of 1986 is amended to read as follows:
                    ``(D) Certain expenses of elementary and secondary 
                school teachers.--
                            ``(i) In general.--The deductions allowed 
                        by section 162 which consist of expenses, not 
                        in excess of--
                                    ``(I) $250, paid or incurred by an 
                                eligible educator--
                                            ``(aa) by reason of the 
                                        participation of the educator 
                                        in professional development 
                                        courses related to the 
                                        curriculum in which the 
                                        educator provides instruction 
                                        or to the students for which 
                                        the educator provides 
                                        instruction, and
                                            ``(bb) in connection with 
                                        books, supplies (other than 
                                        nonathletic supplies for 
                                        courses of instruction in 
                                        health or physical education), 
                                        computer equipment (including 
                                        related software and services) 
                                        and other equipment, and 
                                        supplementary materials used by 
                                        the eligible educator in the 
                                        classroom.
                            ``(ii) Temporary increase in deduction to 
                        support purchases of personal protective 
                        equipment and cleaning supplies due to the 
                        covid-19 national emergency.--
                                    ``(I) In general.--For the purpose 
                                of facilitating the purchase of 
                                personal protective equipment 
                                necessitated by the COVID-19 national 
                                emergency, in the case of an expense 
                                described in clause (i) and paid or 
                                incurred in taxable years 2020 or 
                                2021--
                                            ``(aa) such clause shall be 
                                        applied by substituting 
                                        `$1,000' for `$250', and
                                            ``(bb) $750 of such $1,000 
                                        may only be used for the 
                                        purpose of purchasing personal 
                                        protective equipment or 
                                        cleaning supplies to combat the 
                                        spread of COVID-19.
                                    ``(II) Unused deduction in taxable 
                                year 2020 may be carried to taxable 
                                year 2021.--Any unused deduction or 
                                portion of such deduction remaining 
                                after application of subclause (I) with 
                                respect to taxable year 2020 shall be 
                                treated as a deduction allowable with 
                                respect to taxable year 2021.''.
    (b) Effective Date.--The amendment made by this section shall apply 
with respect to taxable years beginning after December 31, 2019.
                                 <all>
STARTS Act of 2021
To amend the Internal Revenue Code of 1986 to temporarily increase the educator expense deduction to facilitate the purchase of personal protective equipment and cleaning supplies during the COVID-19 pandemic, and for other purposes.
STARTS Act of 2021
Safe Teachers Assistance and Return To School Act of 2021
Rep. Emmer, Tom