arrow_back Back to App

Tax Credits for PPE: Small Businesses and Self-Employed Relief

This act introduces tax credits for small businesses, non-profits, independent contractors, and farmers who incurred costs for personal protective equipment (PPE) during the COVID-19 pandemic. This aims to help them safely resume operations and reduce the financial burden of ensuring safety for employees and customers. As a result, citizens can feel safer in workplaces and services, and small businesses have a chance to regain stability faster.
Key points
Businesses and self-employed individuals can receive a partial reimbursement for the cost of masks, gloves, sanitizers, and other protective items.
The maximum tax credit is $25,000 per taxpayer per year.
The credit covers expenses incurred from January 1, 2021, in years when a national emergency due to COVID-19 was declared.
The same expenses cannot be deducted twice (e.g., as a business expense and a tax credit).
The credit is not allowed for counterfeit or fraudulently sold protective items.
article Official text account_balance Process page
Expired
Citizen Poll
No votes cast
Additional Information
Print number: 117_HR_885
Sponsor: Rep. Lawrence, Brenda L. [D-MI-14]
Process start date: 2021-02-05
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

Small Business PPE Tax Credit Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_885.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-02-05.

What are the main provisions?

Key points include:

  • Businesses and self-employed individuals can receive a partial reimbursement for the cost of masks, gloves, sanitizers, and other protective items.
  • The maximum tax credit is $25,000 per taxpayer per year.
  • The credit covers expenses incurred from January 1, 2021, in years when a national emergency due to COVID-19 was declared.
  • The same expenses cannot be deducted twice (e.g., as a business expense and a tax credit).
  • The credit is not allowed for counterfeit or fraudulently sold protective items.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Lawrence, Brenda L. [D-MI-14].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-28.

CATEGORIES

Taxes Economy Health