H.R. 5377: Restoring Tax Fairness for States and Localities Act

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H.R. 5377: Restoring Tax Fairness for States and Localities Act

116th Congress · introduced 2019-12-10 · Taxation · Latest: Received in the Senate and Read twice and referred to the Committee on Finance.

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Official title

Restoring Tax Fairness for States and Localities Act

Plain summary

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.

Congressional Research Service summary (Passed House), quoted unchanged (nonpartisan). Read the source.

What a vote does

PSI Sci description of the legislative step (not an opinion).

The strongest published arguments

Alternatives

Needs sources: no published alternatives yet (for example a different bill, a law instead of an amendment, or keeping current law). We only show items backed by a published source. Suggest one.

How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Rep. Suozzi, Thomas R. [D-NY-3] · 52 cosponsors

Cost estimate: CBO cost estimate: H.R. 5377, Restoring Tax Fairness for States and Localities Act (2019-12-13)

Cosponsors on this site

Mike Thompson (D-CA), Donald S. Beyer, Jr. (D-VA), Brendan F. Boyle (D-PA), Judy Chu (D-CA), Danny K. Davis (D-IL), John B. Larson (D-CT), Jimmy Panetta (D-CA), Linda T. Sánchez (D-CA), Bradley Scott Schneider (D-IL), Sean Casten (D-IL), Gilbert Ray Cisneros, Jr. (D-CA), J. Luis Correa (D-CA), Angie Craig (D-MN), Andy Kim (D-NJ), Mike Levin (D-CA), Gregory W. Meeks (D-NY), Grace Meng (D-NY), Joseph D. Morelle (D-NY), Jerrold Nadler (D-NY), Jamie Raskin (D-MD), Lauren Underwood (D-IL), Bonnie Watson Coleman (D-NJ), Joe Courtney (D-CT), Adriano Espaillat (D-NY), Josh Harder (D-CA), Raja Krishnamoorthi (D-IL), Jared Huffman (D-CA), Vicente Gonzalez (D-TX), Jimmy Gomez (D-CA), Eleanor Holmes Norton (D-DC), Rosa L. DeLauro (D-CT), Ted Lieu (D-CA), Frank Pallone, Jr. (D-NJ)

Sponsor's campaign money: Rep. Suozzi, Thomas R. [D-NY-3] reported raising $7.6 million (2025–2026). Details. Shown for context only; it does not mean any donor supported this bill.

Recorded votes

• House roll call 699 (2019): On Motion to Recommit with Instructions, HR5377 (2019-12-19): Passed
• House roll call 700 (2019): On Passage, HR5377 (2019-12-19): Passed

Sources

• Congressional Research Service summary (Passed House)
• Congress.gov
• Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-116hr5377.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/116/hr>

Record fed-us-cong116-hr5377 · catalog fed-us-congress-bills-cong116 · updated 2026-11-15 by psicol fed-bills-cong116