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S. 28 118th Congress Senate

Restaurant Revitalization Tax Credit Act

Official title: A bill to amend the Internal Revenue Code of 1986 to provide a partially refundable credit against payroll taxes for certain restaurants affected by the COVID-19 pandemic.

Introduced: January 24, 2023 See on congress.gov
Taxation
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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 24, 2023
Read twice and referred to the Committee on Finance.
Jan 24, 2023
Introduced in Senate
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 Latest action January 24, 2023

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Restaurant Revitalization Tax Credit Act

This bill allows certain restaurants affected by the COVID-19 pandemic a credit against payroll tax liability up to 100% of the wages paid to their employees, not to exceed $25,000 in any calendar quarter.

 Related & companion bills 1
  • HR 2575 Identical bill Restaurant Revitalization Tax Credit Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Merkley, Jeff
Oregon · Feb 2, 2023
 D
Markey, Edward J.
Massachusetts · Jan 24, 2023
 D
Murray, Patty
Washington · Jan 24, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). S. 28: Restaurant Revitalization Tax Credit Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-28/
MLA
"S. 28: Restaurant Revitalization Tax Credit Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-28/.
Bluebook (legal)
S. 28, 118th Cong. (2026), https://openamerica.io/bill/118-S-28/.
Markdown link
[S. 28: Restaurant Revitalization Tax Credit Act](https://openamerica.io/bill/118-S-28/)
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