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HR 6428 117th Congress House Taxation

Brick and Mortar Small Business Tax Credit Act of 2022

Introduced: January 19, 2022 Introduced by: Khanna, Ro Democratic · California See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 19, 2022
Referred to the House Committee on Ways and Means.
Jan 19, 2022
Introduced in House
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 Plain-English summary Congressional Research Service

Brick and Mortar Small Business Tax Credit Act of 2022

This bill allows a new state and local general sales tax credit through 2026 for certain small businesses whose business gross receipts for the taxable year do not exceed $2 million and that were generated by a specified percentage of in-person sales. The amount of the credit is 5% of business gross receipts not exceeding $1 million.

The bill also requires the Small Business Administration to conduct a public awareness campaign to inform small businesses of this tax credit.

What's happening now January 19, 2022

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 6428: Brick and Mortar Small Business Tax Credit Act of 2022. 117th Congress. Open America. https://openamerica.io/bill/117-HR-6428/
MLA
"H.R. 6428: Brick and Mortar Small Business Tax Credit Act of 2022." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-6428/.
Bluebook (legal)
H.R. 6428, 117th Cong. (2026), https://openamerica.io/bill/117-HR-6428/.
Markdown link
[H.R. 6428: Brick and Mortar Small Business Tax Credit Act of 2022](https://openamerica.io/bill/117-HR-6428/)
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