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United States · Bill · S

S. 5219 (117th)

Restaurant Revitalization Tax Credit Act

referredUnited States· United States Congress· EN

Introduced

8 December 2022

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

5 December 2025

Summary

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.

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Documents

3 official files

Introduced in Senate (text)

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