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Bill116th CongressFiled Dec 10, 2019Taxation
H.R. 5377

Restoring Tax Fairness for States and Localities Act

Bill journey · stage 2 of 5

Under committee review

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What it doesSummary passed house (Dec 19, 2019)

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.

What just happenedJan 3, 2020

Received in the Senate and Read twice and referred to the Committee on Finance.

Who’s behind it

Rep. Suozzi, Thomas R. [D-NY-3](D-NY)Sponsor
52 cosponsors51 D1 R
Read on Congress.gov
52cosponsors2committees20actions2amendments4related bills5subjects
  1. Jan 3, 2020IntroReferral

    Received in the Senate and Read twice and referred to the Committee on Finance.

    Finance Committee
  2. Dec 19, 2019FloorH38310

    Motion to reconsider laid on the table Agreed to without objection.

  3. Dec 19, 2019FloorH37100

    On passage Passed by recorded vote: 218 - 206 (Roll no. 700).

  4. Dec 19, 2019Floor8000

    Passed/agreed to in House: On passage Passed by recorded vote: 218 - 206 (Roll no. 700).

  5. Dec 19, 2019FloorH36110

    On motion to recommit with instructions Agreed to by the Yeas and Nays: 388 - 36 (Roll no. 699).

    Ways and Means Committee
  6. Dec 19, 2019FloorH8A000

    The previous question on the motion to recommit with instructions was ordered without objection.

  7. Dec 19, 2019FloorH8D000

    DEBATE - The House proceeded with 10 minutes of debate on the Rice (SC) motion to recommit with instructions. The instructions contained in the motion seek to require the bill to be reported back to the House with an amendment to strike and amend language in sections 2(a), 3(a), 4(a), 4(b)(2), 5(a), and 5(c) of the bill.

  8. Dec 19, 2019FloorH36100

    Mr. Rice (SC) moved to recommit with instructions to the Committee on Ways and Means. (text: CR H12281)

    Ways and Means Committee
  9. Dec 19, 2019FloorH35000

    The previous question was ordered pursuant to the rule.

  10. Dec 19, 2019FloorH8D000

    DEBATE - The House proceeded with further debate on H.R. 5377.

  11. Dec 19, 2019FloorH8D000

    DEBATE - The House proceeded with one hour of debate on H.R. 5377.

  12. Dec 19, 2019FloorH30000

    Considered under the provisions of rule H. Res. 772. (consideration: CR H12270-12284; text: CR H12270-12271)

  13. Dec 13, 2019CalendarsH12410

    Placed on the Union Calendar, Calendar No. 275.

  14. Dec 13, 2019CommitteeH12200

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 116-345.

    Ways and Means Committee
  15. Dec 13, 2019Committee5000

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 116-345.

    Ways and Means Committee
  16. Dec 11, 2019Committee

    Ordered to be Reported (Amended) by the Yeas and Nays: 24 - 17.

    Ways and Means Committee
  17. Dec 11, 2019Committee

    Committee Consideration and Mark-up Session Held.

    Ways and Means Committee
  18. Dec 10, 2019IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  19. Dec 10, 2019IntroReferralIntro-H

    Introduced in House

  20. Dec 10, 2019IntroReferral1000

    Introduced in House

Passed HouseDec 19, 201953

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.

Reported to HouseDec 13, 20197

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. It eliminates the current $10,000 cap on the deduction in 2020 and 2021.

The bill increases the deduction for the expenses of elementary and secondary school teachers from $250 to $500. It also allows a deduction from gross income (above-the-line deduction) for expenses of first responders, up to $500, 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.

Introduced in HouseDec 10, 2019

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. It eliminates the current $10,000 cap on the deduction in 2020 and 2021.

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.

Restoring Tax Fairness for States and Localities Act — Informed