Keeping the Lights On Act of 2021
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Keeping the Lights On Act of 2021
This bill allows an eligible employer a payroll tax credit equal to 50% of a limited amount of qualified fixed expenses paid by such employer in a calendar quarter. Qualified fixed expenses include a mortgage, rent, or a utility payment.
An employer is eligible for such payroll credit if the employer was carrying on a trade or business that had not more than 1,500 full-time employees or not more than $41.5 million in gross receipts in 2019. The employer's business must have been suspended in a calendar quarter due to COVID-19 (i.e., coronavirus disease 2019) and have experienced a significant decline in gross receipts due to that pandemic.
The credit may not be claimed by the federal government or by any state or tribal government, or by U.S. possessions, but may be claimed by tax-exempt organizations.
Referred to the Committee on Ways and Means, and in addition to the Committee on Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 615: Keeping the Lights On Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-HR-615/
"H.R. 615: Keeping the Lights On Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-615/.
H.R. 615, 117th Cong. (2026), https://openamerica.io/bill/117-HR-615/.
[H.R. 615: Keeping the Lights On Act of 2021](https://openamerica.io/bill/117-HR-615/)