Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 7735 (116th)

ENCORES Act

referredUnited States· United States Congress· EN

Introduced

23 July 2020

Last action

23 July 2020 · Introduced

Status

Referred to the Subcommittee on Select Revenue Measures.

Sponsors

Rep. Kind, Ron [D-WI-3], Rep. Kelly, Mike [R-PA-16], Rep. Boyle, Brendan F. [D-PA-2]

Subjects

Taxation

Source updated

23 September 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Entertainments New Credit Opportunity for Relief & Economic Sustainability Act or the ENCORES Act This bill allows certain businesses and tax-exempt entities that conduct live events for which tickets are sold to the general public a tax credit for 50% of any refund made during the period beginning on January 31, 2020, and ending on the enactment date of this bill. The bill defines live event as any live concert, comedy show, sporting event, or theatrical production for which tickets were made available to the general public not less than six weeks prior to the event. The credit does not apply to an entity engaged in professional football, basketball, baseball, or other professional sport. The ticket refund paid by the entity to a ticket purchaser for a live event includes events cancelled or postponed due to the COVID-19 (i.e., the coronavirus disease 2019) pandemic

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 23 July 2020

    Referred

    Referred to the Subcommittee on Select Revenue Measures.

    Source: Committee

  2. 23 July 2020

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  3. 23 July 2020

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 23 July 2020

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

View fileDownload file

This file cannot be previewed here. Use View or Download.

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House (text)

    Introduced in House · EN · 23 July 2020

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 23 July 2020

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House

    summary · EN · 23 July 2020

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.