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house Bill H.R. 5377

Restoring Tax Fairness for States and Localities Act

Bill Details

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Restoring Tax Fairness for States and Localities Act

Official Title

To amend the Internal Revenue Code of 1986 to modify the limitation on deduction of State and local taxes, and for other purposes.


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.

bill Progress

  • Not enacted
    The President has not signed this bill
  • The senate has not voted
      senate Committees
      Committee on Finance
  • The house has not voted
      house Committees
      Committee on Ways and Means
    IntroducedDecember 10th, 2019

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