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Tax Credit for Restaurants Affected by COVID-19 Pandemic

This act introduces a new payroll tax credit for restaurants severely impacted by the COVID-19 pandemic. It aims to provide financial relief to eligible employers, helping them cover employment costs.
Key points
Restaurants that applied for a grant under the American Rescue Plan Act but did not receive funds due to a lack of funding may apply for a partially refundable payroll tax credit.
The credit covers 100% of wages paid, up to a maximum of $25,000 per employer per calendar quarter, for wages paid between January 1, 2023, and December 31, 2023.
Eligible restaurants are those that experienced a significant decline in gross receipts in 2020 or 2021 compared to 2019.
The act seeks to support the restaurant sector by providing tax credits to eligible employers.
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Status:
Expired
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Additional Information
Print number: 117_S_5219
Sponsor: Sen. Cardin, Benjamin L. [D-MD]
Process start date: 2022-12-08
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: gemini-3-pro-preview
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Restaurant Revitalization Tax Credit Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_S_5219.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2022-12-08.

What are the main provisions?

Key points include:

  • Restaurants that applied for a grant under the American Rescue Plan Act but did not receive funds due to a lack of funding may apply for a partially refundable payroll tax credit.
  • The credit covers 100% of wages paid, up to a maximum of $25,000 per employer per calendar quarter, for wages paid between January 1, 2023, and December 31, 2023.
  • Eligible restaurants are those that experienced a significant decline in gross receipts in 2020 or 2021 compared to 2019.
  • The act seeks to support the restaurant sector by providing tax credits to eligible employers.
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 Sen. Cardin, Benjamin L. [D-MD].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-02.

What is the impact of this bill?

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge.

CATEGORIES

Taxes Economy