,,ii #aafth ,,congress #b;d ,session ,s4 #djca ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,june #bb1 #bjbj,ms4 ,mc,sally introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to establish a temporary nonrefundable personal tax credit for travel1 hospitality1 and entertainment expenses1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,american ,tax ,rebate and ,incentive ,program ,act or the ,american ,,trip ,act4 #b4 ,temporary nonrefundable personal credit for travel1 hospitality1 and entertainment expenses 7a7 ,in general ,subpart ,a of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after section #be;,d the following new section3 #be;,e4 ,travel1 hospitality1 and entertainment expenses 7a7 ,in general ,in the case of an individual1 there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the lesser of-- 7#a7 any eligible expenses paid or incurred by the taxpayer during such taxable year1 or 7#b7 an amount equal to-- 7,a7 #d1jjj 7#h1jjj in the case of a joint return71 plus 7,b7 an amount equal to the product of #ejj multiplied by the number of qualifying children 7within the meaning of section #bd7;c77 of the taxpayer4 7b7 ,eligible expenses 7#a7 ,in general ,for purposes of this section1 the term eligible expenses means any expenses which are paid or incurred by the taxpayer during any period of qualifying travel which are related to any of the following3 7,a7 ,food and beverages4 7,b7 ,lodging4 7,c7 ,transportation4 7,d7 ,live entertainment events 7including sporting events74 7,e7 ,expenses related to attending a conference or business meeting4 7#b7 ,qualifying travel 7,a7 ,in general ,for purposes of this section1 the term qualifying travel means any travel-- 7i7 which occurs within the ,united ,states 7including any territory or possession of the ,united ,states71 7ii7 for which the final destination is not less than #ej miles from the principal residence of the taxpayer 7within the meaning of section #aba71 and 7iii7 which occurs after ,december #ca1 #bjai1 and before ,january #a1 #bjbb4 7,b7 ,vacation home ,for purposes of subparagraph 7,a77ii71 the final destination may include any other residence owned by the taxpayer which is not the principal residence of the taxpayer1 except that any expenses paid or incurred by the taxpayer for lodging 7as described in paragraph 7#a77;,b77 with respect to such residence shall not be included as eligible expenses under this section4 7,c7 ,use of personal vehicle ,with respect to a motor vehicle used for qualifying travel which is owned or leased by the taxpayer1 the amount of any vacation expenses described in paragraph 7#a77;,c7 with respect to the use of such motor vehicle shall be determined using the standard mileage rate in effect under section #afb7;a7 at the time of such use4 7c7 ,exclusion of business travel expenses ,no credit shall be allowed under subsection 7a7 with respect to any expenses with respect to which a deduction is allowed or allowable to the taxpayer under section #afb7;a77#b74 7d7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section1 including rules for itemization of any eligible expenses claimed by the taxpayer 7in such form and manner as is deemed appropriate by the ,secretary7 for purposes of the credit allowed under this section4 4 7b7 ,clerical amendment ,the table of sections for subpart ,a of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #be;,d the following new item3 ,sec4 #be;,e4 ,travel1 hospitality1 and entertainment expenses4 4 #c4 ,destination marketing organization grant program 7a7 ,in general ,the ,secretary shall establish a program to provide grants to each ,state to support destination marketing organizations4 7b7 ,amount ,the amount of the grant that shall be provided to each ,state shall be-- 7#a7 determined in such manner as is deemed appropriate by the ,secretary1 and 7#b7 disbursed by the ,secretary to such ,state not later than #cj days after the date of enactment of this ,act4 7c7 ,use of funds ,any funds provided to a ,state under this section shall be transferred by such ,state to any destination marketing organizations located within such ,state1 in such manner as is determined appropriate by such ,state4 7d7 ,definitions 7#a7 ,destination marketing organization ,the term destination marketing organization means a nonprofit entity1 a ,state1 or a political subdivision of a ,state 7including any instrumentality of such entities7 engaged in marketing and promoting communities and facilities to businesses and leisure travelers through a range of activities1 including-- 7,a7 assisting with the location of meeting and convention sites2 7,b7 providing travel information on area attractions1 lodging accommodations1 and restaurants2 7,c7 providing maps2 and 7,d7 organizing group tours of local historical1 recreational1 and cultural attractions4 7#b7 ,secretary ,the term ,secretary means the ,secretary of ,commerce4 7#c7 ,state ,the term ,state means any of the #ej ,states1 the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 the ,virgin ,islands1 ,guam1 ,american ,samoa1 and the ,commonwealth of the ,northern ,mariana ,islands4 7e7 ,guidance ,not later than #cj days after the date of enactment of this ,act1 the ,secretary shall prescribe such rules and guidance as may be necessary to carry out the purposes of this section1 including any measures as are deemed appropriate for purposes of ensuring appropriate transfer of funds by ,states under subsection 7c74 7f7 ,authorization of appropriations ,to carry out the purposes of this section1 there is authorized to be appropriated #ej1jjj1jjj for fiscal year #bjba1 to remain available until expended4