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S. 477 117th Congress Senate

Hospitality and Commerce Job Recovery Act of 2021

Official title: A bill to amend the Internal Revenue Code of 1986 to create a refundable tax credit for travel expenditures, and for other purposes.

Introduced: May 24, 2021 Introduced by: Catherine Cortez Masto Democratic · Nevada See on congress.gov
Taxation Business expensesCardiovascular and respiratory healthEmergency medical services and trauma careEmployment taxes
More subjectsShow fewer subjects
Food industry and servicesFood supply, safety, and labelingIncome tax creditsIncome tax deductionsInfectious and parasitic diseasesManufacturingMarketing and advertisingMuseums, exhibitions, cultural centersTax-exempt organizationsTransportation costsTravel and tourismWages and earningsWorker safety and health
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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
Feb 25, 2021
Read twice and referred to the Committee on Finance.
Feb 25, 2021
Introduced in Senate
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 Latest action February 25, 2021

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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.
 Related & companion bills 2
  • HR 1346 Identical bill Hospitality and Commerce Job Recovery Act of 2021
  • HR 9231 Service Worker Economic Stabilization Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 8
All 8 Democratic 4 Republican 4
D
Peters, Gary C.
Michigan · Nov 2, 2021
 R
Murkowski, Lisa
Alaska · Jun 8, 2021
 D
Coons, Christopher A.
Delaware · May 24, 2021
 R
Hyde-Smith, Cindy
Mississippi · May 24, 2021
 D
Luján, Ben Ray
New Mexico · May 24, 2021
 D
Rosen, Jacky
Nevada · May 24, 2021
 R
Capito, Shelley Moore
West Virginia · Apr 13, 2021
 R
Cramer, Kevin
North Dakota · Feb 25, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). S. 477: Hospitality and Commerce Job Recovery Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-S-477/
MLA
"S. 477: Hospitality and Commerce Job Recovery Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-477/.
Bluebook (legal)
S. 477, 117th Cong. (2026), https://openamerica.io/bill/117-S-477/.
Markdown link
[S. 477: Hospitality and Commerce Job Recovery Act of 2021](https://openamerica.io/bill/117-S-477/)
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