HR 1346
117th Congress
House
Taxation
Business expenses
Cardiovascular and respiratory health
Emergency medical services and trauma care
Employment taxes
Food industry and services
Food supply, safety, and labeling
Income tax credits
Income tax deductions
Infectious and parasitic diseases
Manufacturing
Marketing and advertising
Museums, exhibitions, cultural centers
Tax-exempt organizations
Transportation costs
Travel and tourism
Wages and earnings
Worker safety and health
Hospitality and Commerce Job Recovery Act of 2021
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 25, 2021
Referred to the House Committee on Ways and Means.
Feb 25, 2021
Introduced in House
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Plain-English summary
Hospitality and Commerce Job Recovery Act of 2021
This bill extends existing and establishes new tax credits that assist the hospitality and restaurant industry. Specifically, it
- allows a convention and trade show restart tax credit;
- extends the employee retention tax credit through 2021;
- suspends for taxable years 2021 through 2022, the limitation on entertainment expenses related to a trade or business,
- allows a restaurant and dining restart credit for businesses closed or forced to reduce services due to COVID-19 (i.e., coronavirus disease 2019);
- allows a 50% tax credit for travel expenditures; and
- allows a tax credit for unmerchantable inventory for the period between December 31, 2019, and before April 1, 2021.
What's happening now
Referred to the House Committee on Ways and Means.
Related & companion bills
2
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cosponsors
115
Lee, Barbara
D
Mrvan, Frank J.
Mooney, Alexander
D
Gottheimer, Josh
MALONEY, CAROLYN
D
Larson, John B.
Wild, Susan
R
Kustoff, David
Pascrell, Bill
Trone, David
Bucshon, Larry
Deutch, Theodore
R
Emmer, Tom
R
Owens, Burgess
ROYBAL-ALLARD, LUCILLE
R
Radewagen, Aumua Amata Coleman
R
Walberg, Tim
Cheney, Liz
R
Diaz-Balart, Mario
RUSH, BOBBY
D
Strickland, Marilyn
Lawson, Al
O'Halleran, Tom
R
Bacon, Don
Kahele, Kaiali'i
D
Krishnamoorthi, Raja
R
Calvert, Ken
YOUNG, DON
D
Stanton, Greg
R
Wagner, Ann
COOPER, JAMES
R
Guest, Michael
D
McBath, Lucy
D
Gonzalez, Vicente
D
Case, Ed
R
Carter, Earl L. "Buddy"
R
Cline, Ben
R
Kim, Young
Kuster, Ann
Steel, Michelle
R
Comer, James
R
Fitzgerald, Scott
R
Scott, Austin
UPTON, FRED
R
Valadao, David G.
R
Gimenez, Carlos A.
Katko, John
McHenry, Patrick
D
Peters, Scott H.
D
Plaskett, Stacey E.
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Cite this page
U.S. Congress. (2026). H.R. 1346: Hospitality and Commerce Job Recovery Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-HR-1346/
"H.R. 1346: Hospitality and Commerce Job Recovery Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-1346/.
H.R. 1346, 117th Cong. (2026), https://openamerica.io/bill/117-HR-1346/.
[H.R. 1346: Hospitality and Commerce Job Recovery Act of 2021](https://openamerica.io/bill/117-HR-1346/)