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S 477 117th Congress Senate Taxation Business expenses Cardiovascular and respiratory health Emergency medical services and trauma care Employment taxes Food industry and services Food supply, safety, and labeling Income tax credits Income tax deductions Infectious and parasitic diseases Manufacturing Marketing and advertising Museums, exhibitions, cultural centers Tax-exempt organizations Transportation costs Travel and tourism Wages and earnings Worker safety and health

Hospitality and Commerce Job Recovery Act of 2021

Introduced: February 25, 2021 Introduced by: Cortez Masto, Catherine Democratic · Nevada 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
Feb 25, 2021
Read twice and referred to the Committee on Finance.
Feb 25, 2021
Introduced in Senate
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 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.
What's happening now February 25, 2021

Read twice and referred to the Committee on Finance.

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