,i #aafth ,,congress #b;d ,session ,h4 ,r4 #gbaf ,,in ,,the ,,house ,,of ,,representatives ,june #ae1 #bjbj,mrs4 ,lawrence 7for herself1 ,mr4 ,balderson1 ,mr4 ,quigley1 ,mr4 ,joyce of ,pennsylvania1 ,mr4 ,delgado1 ,mr4 ,mc,kinley1 ,ms4 ,slotkin1 and ,mr4 ,stivers7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to provide a tax credit for personal protective equipment to small businesses1 non-profits1 independent contractors1 veterans' organizations1 and farmers1 among other entities1 in any year in which the ,president declares a national emergency relating to ,,covid-#ai4 #a4 ,short title ,this ,act may be cited as the ,small ,business ,,ppe ,tax ,credit ,act4 #b4 ,findings ,congress finds the following3 7#a7 ,on ,january #ba1 #bjbj1 the ,united ,states confirmed the ,nation's first case of the #bjai novel coronavirus1 which presents as the disease ,,covid-#ai4 7#b7 ,on ,march #aa1 #bjbj1 the ,world ,health ,organization upgraded the ,,covid-#ai outbreak from global health emergency status to a pandemic4 7#c7 ,on ,march #ae1 #bjbj1 the ,centers for ,disease ,control and ,prevention recommended a restriction on gatherings of #ej or more people in the ,united ,states4 7#d7 ,beginning in mid-,march1 the administration issued new guidelines on the pandemic and called for nationwide social distancing1 among other precautions1 to slow the spread of ,,covid-#ai4 7#e7 ,on ,march #ag1 #bjbj1 ,dr4 ,anthony ,fauci1 in his capacity as ,director of the ,national ,institute of ,allergy and ,infectious ,diseases1 explained that social distancing is really physical separation of people1 wherein circumstances where there are crowds1 you remove yourself from very close contact4 7#f7 ,most ,governors executed orders in ,states across the country to close or restrict operations of business across various industries on a temporary basis1 in an effort to promote social distancing1 stymie the rapid spread of the coronavirus1 and flatten the curve so as not to overwhelm the ,nation's health care system's capacity4 7#g7 ,those closures or operating limitations have caused significant strain on ,america's small businesses in the interest of public health4 7#h7 ,small businesses are the engine of the ,united ,states economy1 comprising #ii percent of all business ventures in the ,united ,states and accounting for half of the ,united ,states economy4 7#i7 ,in order to safely resume full operations1 these small businesses need access to personal protective equipment2 in some cases1 ,states are requiring employers and employees use this personal protective equipment in order to allow public entry4 7#aj7 ,due to the fiscal strain of pandemic-related losses on these small businesses1 they cannot and should not bear the financial burden of acquiring personal protective equipment without relief4 7#aa7 ,providing relief through a tax credit for the purchase and use of personal protective equipment will directly support small businesses returning to and exceeding pre-,,covid-#ai pandemic production levels4 7#ab7 ,at a ,small ,business ,committee forum on ,may #bh1 #bjbj1 ,mr4 ,charles 8,tee0 ,rowe1 ,president and ,chief ,executive ,officer of ,america's ,,sbdc1 testified to the potential value of such credits4 7#ac7 ,personal protective equipment tax credits will be instrumental in safely and responsibly restarting the engine of the ,united ,states economy4 #c4 ,personal ,protective ,equipment ,tax ,credit 7a7 ,in general ,subpart ,d of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #de,u4 ,personal ,protective ,equipment ,credit 7a7 ,allowance of credit ,for purposes of section #ch1 the personal protective equipment credit determined under this section for the taxable year is an amount equal to the amount paid by an eligible taxpayer in carrying on any trade or business for qualified personal protective equipment expenses during such year4 7b7 ,maximum credit ,the credit determined under this section with respect to any eligible taxpayer for any taxable year shall not exceed #be1jjj4 7c7 ,definition and special rules ,for purposes of this section-- 7#a7 ,eligible taxpayer 7,a7 ,in general ,the term eligible taxpayer means-- 7i7 a small business concern1 7ii7 any business concern 7including an enterprise that is engaged in the business of production of food and fiber1 ranching and raising of livestock1 aquaculture1 and all other farming and agricultural related industries71 non-profit organization that is described in section #eja7;c77#c7 and exempt from tax under section #eja7;a71 veterans organization1 or ,tribal business concern that employs not more than the greater of-- 7,i7 #ejj employees1 or 7,,ii7 if applicable1 the size standard in number of employees established by the ,small ,business ,administration for the industry in which such business concern1 non-profit organization1 veterans organization1 or ,tribal business concern operates1 or 7iii7 an individual who operates under a sole proprietorship1 as an independent contractor1 or as a self-employed individual4 7,b7 ,small business concern ,the term small business concern has the meaning given such term under section #c of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcb71 and also includes-- 7i7 any business concern that employs not more than #ejj employees per physical location of such business concern and that is assigned a ,north ,american ,industry ,classification ,system code beginning with #gb1 7ii7 any business concern operating as a franchise that is assigned a franchise identifier code by the ,small ,business ,administration1 and 7iii7 any business concern that receives financial assistance from a company licensed under section #cja of the ,small ,business ,investment ,act of #aieh 7#ae ,u4,s4,c4 #fha74 7,c7 ,documentation requirements ,the ,secretary may establish such documentation requirements as are necessary to determine eligibility for a credit under this section4 7#b7 ,qualified personal protective equipment expenses ,the term qualified personal protective equipment expenses includes amounts paid or incurred-- 7,a7 for the purpose of reducing the risk of ,coronavirus ,disease #bjai 7,,covid-#ai7 transmission between people on the premises of the business of the taxpayer1 including-- 7i7 gloves1 medical masks1 ,n-#ie respirators1 eye protection1 gowns and aprons1 boots or closed-toe work shoes1 cleaning detergents1 hand sanitizers1 cleaning products and tools1 7ii7 retrofitting or installation of equipment1 and 7iii7 any other relevant expense the ,secretary1 in consultation with the ,secretary of ,health and ,human ,services1 determines necessary1 and 7,b7 at any time during a year in which1 with respect to ,,covid-#ai-- 7i7 the ,president declares a national emergency under the ,national ,emergencies ,act 7#ej ,u4,s4,c4 #afja et seq471 or 7ii7 an emergency involving ,federal primary responsibility is determined to exist by the ,president under the section #eja7;b7 of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eaia7;b774 7d7 ,denial of double benefit ,no deduction shall be allowed under this chapter for any amount taken into account in determining the credit under this section4 7e7 ,denial of credit for counterfeit items ,no credit shall be allowed under this section with respect to any item if the ,secretary determines such item to be counterfeit or sold or distributed in bad faith4 4 7b7 ,credit made part of general business credit ,subsection 7b7 of section #ch of such ,code is amended by striking plus at the end of paragraph 7#cb71 by striking the period at the end of paragraph 7#cc7 and inserting 1 plus1 and by adding at the end the following new paragraph3 7#cd7 the personal protective equipment credit determined under section #de,u4 4 7c7 ,clerical amendment ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a is amended by adding at the end the following new item3 ,sec4 #de,u4 ,personal ,protective ,equipment ,credit4 4 7d7 ,effective date ,the amendments made by this section shall apply to expenses made or incurred after ,december #ca1 #bjai1 in taxable years ending after such date4