Small Business PPE Tax Credit Act

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IntroducedPassed one chamberPassed both chambersBecame law (gold)Resolution agreed to (full, dark)Failed or vetoed (gray)

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Never voted on. It didn't reach a floor vote before the 116th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

D LawrenceSponsor

43 cosponsors · 35 D, 8 R

7 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

What it does: CRS summary · Introduced in House · Jun 15, 2020

Small Business PPE Tax Credit Act

This bill allows certain small businesses a tax credit for the cost of qualified personal protective equipment, up to $25,000 in a taxable year. The entities eligible for such credit include farms, nonprofit organizations, veterans organizations, and Tribal business concerns. The bill defines qualified personal protective equipment to include the cost of equipment for reducing the risk of coronavirus (i.e., the virus that causes COVID-19) transmission. including gloves, facial masks and protective gear, and cleaning supplies.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: Small Business PPE Tax Credit Act

Latest action (Jun 15, 2020): Referred to the House Committee on Ways and Means.

Policy area: Taxation · Origin: House · Introduced: Jun 15, 2020

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.