Sec. 3. Personal Protective Equipment Tax Credit
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Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: For purposes of section 38, the personal protective equipment credit determined under this section for the taxable year is an amount equal to 50 percent of the amount paid by an eligible taxpayer for qualified personal protective equipment expenses during such year. The credit determined under this section with respect to any eligible taxpayer for any taxable year shall not exceed $25,000.
For purposes of this section— The term eligible taxpayer means any person engaged in the business of owning or operating a qualified hotel. The term qualified hotel means a lodging facility (as defined in section 856(d)(9)(D)(ii)) for which, with respect to each applicable month during the taxable year, the average number of hours worked by housekeeping staff at such facility during such month is greater than or equal to the average number of hours worked by the housekeeping staff at such facility during calendar year 2019 (as determined on an average monthly basis).
The term applicable month means any month beginning after the date of enactment of the Save Hotel Jobs Act . The Secretary may establish such documentation requirements as are necessary to determine eligibility for a credit under this section. The term qualified personal protective equipment expenses includes amounts paid or incurred— for the purpose of reducing the risk of Coronavirus Disease 2019 (COVID–19) transmission between people on the premises of an eligible hotel, including— gloves, medical masks, N–95 respirators, eye protection, gowns and aprons, boots or closed-toe work shoes, cleaning detergents, hand sanitizers, cleaning products and tools, retrofitting or installation of equipment, and any other relevant expense the Secretary, in consultation with the Secretary of Health and Human Services, determines necessary, and at any time during a year in which, with respect to COVID–19— the President declares a national emergency under the National Emergencies Act ( 50 U.S.C. 1601 et seq.), or an emergency involving Federal primary responsibility is determined to exist by the President under the section 501(b) of the Robert T.
Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5191(b) ). No deduction shall be allowed under this chapter for any amount taken into account in determining the credit under this section. 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 faith. . Subsection
(b)of section 38 of such Code is amended by striking plus at the end of paragraph (32), by striking the period at the end of paragraph
(33)and inserting , plus , and by adding at the end the following new paragraph: the personal protective equipment credit determined under section 45U. . The table of sections for subpart D of part IV of subchapter A of chapter 1 is amended by adding at the end the following new item: Sec. 45U. Personal Protective Equipment Credit. . The amendments made by this section shall apply to expenses made or incurred after December 31, 2020, in taxable years ending after such date.
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