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HR 885 117th Congress House Taxation Business expenses Cardiovascular and respiratory health Emergency medical services and trauma care Food industry and services Health technology, devices, supplies Income tax credits Infectious and parasitic diseases Migrant, seasonal, agricultural labor Retail and wholesale trades Self-employed Small business Social work, volunteer service, charitable organizations Travel and tourism Veterans' organizations and recognition Worker safety and health

Small Business PPE Tax Credit Act

Introduced: June 4, 2021 See on congress.gov
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
Feb 5, 2021
Referred to the House Committee on Ways and Means.
Feb 5, 2021
Introduced in House
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 Plain-English summary Congressional Research Service

Small Business PPE Tax Credit Act

This bill allows certain small businesses a tax credit for qualified personal protective equipment expenses, up to $25,000 in a taxable year. The entities eligible for such credit include farms, veterans organizations, and tribal business concerns. The bill defines qualified personal protective equipment expenses to include the cost of equipment for reducing the risk of coronavirus (i.e., the virus that causes COVID-19) transmission, including gloves, medical masks and protective gear, and cleaning supplies.

What's happening now February 5, 2021

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 885: Small Business PPE Tax Credit Act. 117th Congress. Open America. https://openamerica.io/bill/117-HR-885/
MLA
"H.R. 885: Small Business PPE Tax Credit Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-885/.
Bluebook (legal)
H.R. 885, 117th Cong. (2026), https://openamerica.io/bill/117-HR-885/.
Markdown link
[H.R. 885: Small Business PPE Tax Credit Act](https://openamerica.io/bill/117-HR-885/)
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