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Tax Credit for Restaurants: Payroll Relief for Pandemic-Affected Businesses

This law establishes a temporary, partially refundable payroll tax credit for certain restaurants and similar entities impacted by the COVID-19 pandemic. The relief targets employers who applied for a specific federal grant but did not receive funds due to a lack of funding. The credit applies to wages paid during the 2023 calendar year.
Key points
Eligible employers can claim a tax credit equal to 100% of wages paid, with the wages taken into account limited to $25,000 per calendar quarter.
The aid targets businesses that applied for a grant under the American Rescue Plan Act (RRF) but received no funding due to the program running out of money.
To qualify, the business must demonstrate that gross receipts in 2020 or 2021 were less than 50% of 2019 receipts (or averaged less than 70%).
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Additional Information
Print number: 118_HR_2575
Sponsor: Rep. Blumenauer, Earl [D-OR-3]
Process start date: 2023-04-13
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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 118_HR_2575.

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 2023-04-13.

What are the main provisions?

Key points include:

  • Eligible employers can claim a tax credit equal to 100% of wages paid, with the wages taken into account limited to $25,000 per calendar quarter.
  • The aid targets businesses that applied for a grant under the American Rescue Plan Act (RRF) but received no funding due to the program running out of money.
  • To qualify, the business must demonstrate that gross receipts in 2020 or 2021 were less than 50% of 2019 receipts (or averaged less than 70%).
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. Blumenauer, Earl [D-OR-3].

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 2025-12-30.

CATEGORIES

Taxes Economy Labor