Small Business PPE Tax Credit Act
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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.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 885: Small Business PPE Tax Credit Act. 117th Congress. Open America. https://openamerica.io/bill/117-HR-885/
"H.R. 885: Small Business PPE Tax Credit Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-885/.
H.R. 885, 117th Cong. (2026), https://openamerica.io/bill/117-HR-885/.
[H.R. 885: Small Business PPE Tax Credit Act](https://openamerica.io/bill/117-HR-885/)