,i  #aagth ,,congress  #b;d ,session    
,h4 ,r4 #fdbh  ,,in ,,the ,,house ,,of  
,,representatives  ,january #ai1        
#bjbb,mr4 ,khanna 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 establish a ,state   
and local general sales tax credit for  
small businesses4  #a4 ,short title     
,this ,act may be cited as the ,brick   
and ,mortar ,small ,business ,tax       
,credit ,act of #bjbb4  #b4 ,state and  
local general sales tax credit for small
 businesses  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 ,state and local general sales   
tax credit for small businesses  7a7    
,allowance of credit ,for purposes of   
section #ch1 in the case of an eligible 
small business1 the ,state and local    
general sales tax credit determined     

under this section for the taxable year 
is an amount equal to #e percent of so  
much of the business gross receipts of  
the taxpayer for the taxable year as do 
not exceed #a1jjj1jjj 7regardless of    
whether such receipts are subject to a  
,state or local general sales tax74  7b7
 ,phaseout of credit ,if the business   
gross receipts of the taxpayer for the  
taxable year exceed #a1jjj1jjj1 the     
credit otherwise determined under       
subsection 7a7 shall be reduced by an   
amount which bears the same ratio to the
 amount of such credit 7determined      
without regard to this subsection7 as-- 
7#a7 such excess1 bears to  7#b7        
#a1jjj1jjj4  7c7 ,definitions and       
special rules  7#a7 ,definitions ,for   
purposes of this section-- 7,a7         
,eligible small business  7i7 ,in       
general ,the term eligible small        
business means any taxpayer for any     
taxable year if-- 7,i7 the business     
gross receipts of such taxpayer for such
 taxable year do not exceed #b1jjj1jjj1 

and  7,,ii7 more than #ej percent of    
such business gross receipts of such    
taxpayer for such taxable year were     
generated by in-person sales4  7ii7     
,special rule for #bjbj and #bjba ,in   
the case of any taxable year beginning  
in or with calendar year #bjbj or #bjba1
 clause 7i77,,ii7 shall be applied by   
substituting any percentage of for more 
than #ej percent4  7,b7 ,business gross 
receipts ,the term business gross       
receipts means gross receipts received  
in the course of any trade or business  
7other than the trade or business of    
being an employee74  7,c7 ,in-person    
sales ,the term in-person sales means a 
sales transaction in which a customer   
pays for a good or service at a physical
 location of an eligible small business4
  7,d7 ,state ,the term ,state means    
each of the several ,states1 the        
,district of ,columbia1 ,american       
,samoa1 ,guam1 the ,commonwealth of the 
,northern ,mariana ,islands1 ,puerto    
,rico1 the ,virgin ,islands of the      

,united ,states1 and any other territory
 of the ,united ,states4  7#b7          
,aggregation rules ,all persons treated 
as a single employer under subsection   
7a7 or 7b7 of section #eb1 or subsection
 7n7 or 7o7 of section #dad1 shall be   
treated as one person4  7d7 ,termination
 ,subsection 7a7 shall not apply with   
respect to any taxable year beginning   
after ,december #ca1 #bjbf4  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 in the case of an 
eligible small business 7as defined in  
section #de,u71 the ,state and local    
general sales tax 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 of such ,code is amended 

by adding at the end the following new  
item3  ,sec4 #de,u4 ,state and local    
general sales tax credit for small      
businesses4  4  7d7 ,public awareness   
campaign  7#a7 ,requirement ,the        
,administrator of the ,small ,business  
,administration1 in consultation with   
the ,internal ,revenue ,service1 shall  
conduct a public awareness campaign to  
inform relevant small business concerns 
of the tax credit under section #de,u of
 the ,internal ,revenue ,code of #aihf1 
as added by subsection 7a74  7#b7 ,plan 
,not later than #ahj days after the date
 of the enactment of this ,act1 the     
,administrator shall submit to ,congress
 a plan to implement the public         
awareness campaign under paragraph 7#a71
 including-- 7,a7 a description of the  
objectives and goals for the campaign2  
and  7,b7 a description of how the      
,administrator will work with other     
departments and agencies of the ,federal
 ,government and with nongovernmental   
entities to inform relevant small       

business concerns of the tax credit     
described in paragraph 7#a74  7#c7      
,authorization of appropriations ,there 
is authorized to be appropriated to the 
,administrator #ejj1jjj for fiscal year 
#bjbb to carry out the public awareness 
campaign under paragraph 7#a74  7e7     
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjai4