,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #fdbh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #ai1 #bjbb,mr4
 ,khanna introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to e/abli% a ,/ate &     
local g5]al sales tax cr$it = small     
bus9esses4  #a4 ,%ort title ,?is ,act   
may be cit$ z ! ,brick & ,mort> ,small  
,bus9ess ,tax ,cr$it ,act ( #bjbb4  #b4 
,/ate & local g5]al sales tax cr$it =   
small bus9esses  7a7 ,9 g5]al ,subp>t ,d
 ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#de,u4 ,/ate & local g5]al sales tax    
cr$it = small bus9esses  7a7 ,all[ance (
 cr$it ,= purposes ( section #ch1 9 !   
case ( an eligible small bus9ess1 !     
,/ate & local g5]al sales tax cr$it     
det]m9$ "u ?is section = ! taxable ye>  
is an am\nt equal to #e p]c5t ( s mu* ( 
! bus9ess gross receipts ( ! taxpay] = !
 taxable ye> z d n exce$ #a1jjj1jjj     

7reg>dless ( :e!r su* receipts are      
subject to a ,/ate or local g5]al sales 
tax74  7b7 ,phase\t ( cr$it ,if !       
bus9ess gross receipts ( ! taxpay] = !  
taxable ye> exce$ #a1jjj1jjj1 ! cr$it   
o!rwise det]m9$ "u subsection 7a7 %all  
be r$uc$ by an am\nt :i* be>s ! same    
ratio to ! am\nt ( su* cr$it 7det]m9$   
)\t reg>d to ?is subsection7 z-- 7#a7   
su* excess1 be>s to  7#b7 #a1jjj1jjj4   
7c7 ,def9itions & special rules  7#a7   
,def9itions ,= purposes ( ?is section-- 
7,a7 ,eligible small bus9ess  7i7 ,9    
g5]al ,! t]m eligible small bus9ess     
means any taxpay] = any taxable ye> if--
 7,i7 ! bus9ess gross receipts ( su*    
taxpay] = su* taxable ye> d n exce$     
#b1jjj1jjj1 &  7,,ii7 m ?an #ej p]c5t ( 
su* bus9ess gross receipts ( su* taxpay]
 = su* taxable ye> 7 g5]at$ by 9-p]son  
sales4  7ii7 ,special rule = #bjbj &    
#bjba ,9 ! case ( any taxable ye> beg9n+
 9 or ) cal5d> ye> #bjbj or #bjba1      
clause 7i77,,ii7 %all be appli$ by      
sub/itut+ any p]c5tage ( = m ?an #ej    

p]c5t4  7,b7 ,bus9ess gross receipts ,! 
t]m bus9ess gross receipts means gross  
receipts receiv$ 9 ! c\rse ( any trade  
or bus9ess 7o!r ?an ! trade or bus9ess (
 be+ an employee74  7,c7 ,9-p]son sales 
,! t]m 9-p]son sales means a sales      
transaction 9 :i* a cu/om] pays = a good
 or s]vice at a physical location ( an  
eligible small bus9ess4  7,d7 ,/ate ,!  
t]m ,/ate means ea* ( ! sev]al ,/ates1 !
 ,di/rict ( ,columbia1 ,am]ican ,samoa1 
,guam1 ! ,commonweal? ( ! ,nor!rn       
,m>iana ,isl&s1 ,pu]to ,rico1 ! ,virg9  
,isl&s ( ! ,unit$ ,/ates1 & any o!r     
t]ritory ( ! ,unit$ ,/ates4  7#b7       
,aggregation rules ,all p]sons treat$ z 
a s+le employ] "u subsection 7a7 or 7b7 
( section #eb1 or subsection 7n7 or 7o7 
( section #dad1 %all be treat$ z "o     
p]son4  7d7 ,t]m9ation ,subsection 7a7  
%all n apply ) respect to any taxable   
ye> beg9n+ aft] ,decemb] #ca1 #bjbf4  4 
7b7 ,cr$it made "p ( g5]al bus9ess cr$it
 ,subsection 7b7 ( section #ch ( su*    
,code is am5d$ by /rik+ plus at ! end ( 

p>agraph 7#cb71 by /rik+ ! p]iod at !   
end ( p>agraph 7#cc7 & ins]t+ 1 plus1 & 
by add+ at ! end ! foll[+ new p>agraph3 
7#cd7 9 ! case ( an eligible small      
bus9ess 7z def9$ 9 section #de,u71 !    
,/ate & local g5]al sales tax cr$it     
det]m9$ "u section #de,u4  4  7c7       
,cl]ical am5dm5t ,! table ( sections =  
subp>t ,d ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( su* ,code is am5d$ by add+ at
 ! end ! foll[+ new item3  ,sec4 #de,u4 
,/ate & local g5]al sales tax cr$it =   
small bus9esses4  4  7d7 ,public aw>5ess
 campaign  7#a7 ,requirem5t ,!          
,adm9i/rator ( ! ,small ,bus9ess        
,adm9i/ration1 9 consultation ) !       
,int]nal ,rev5ue ,s]vice1 %all conduct a
 public aw>5ess campaign to in=m        
relevant small bus9ess conc]ns ( ! tax  
cr$it "u section #de,u ( ! ,int]nal     
,rev5ue ,code ( #aihf1 z add$ by        
subsection 7a74  7#b7 ,plan ,n lat] ?an 
#ahj days aft] ! date ( ! enactm5t ( ?is
 ,act1 ! ,adm9i/rator %all submit to    
,congress a plan to implem5t ! public   

aw>5ess campaign "u p>agraph 7#a71      
includ+-- 7,a7 a description ( !        
objectives & goals = ! campaign2 &  7,b7
 a description ( h[ ! ,adm9i/rator w "w 
) o!r dep>tm5ts & ag5cies ( ! ,f$]al    
,gov]nm5t & ) nongov]nm5tal entities to 
in=m relevant small bus9ess conc]ns ( ! 
tax cr$it describ$ 9 p>agraph 7#a74     
7#c7 ,au?orization ( appropriations ,!re
 is au?oriz$ to be appropriat$ to !     
,adm9i/rator #ejj1jjj = fiscal ye> #bjbb
 to c>ry out ! public aw>5ess campaign  
"u p>agraph 7#a74  7e7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjai4