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Rep. Delgado Helps Introduce Bipartisan Legislation to Give Small Businesses and Non-Profits Tax Credits For Installing PPE

June 16, 2020

WASHINGTON, DC – Today, U.S. Representative Antonio Delgado (NY-19), member of the House Small Business Committee, announced his support as an original co-sponsor of the Small Business PPE Tax Credit Act. This bipartisan legislation would provide a tax credit of up to $25,000, for the purchase of personal protective equipment (PPE), for small businesses, 501(c)(3) non-profits, veterans' organizations, independent contractors, farmers, self-employed, and more.

"New York's 19th Congressional District is home to more than 27,000 small businesses and self-employed owners—and now, more than ever, we need to give them every tool they need to succeed as New York reopens. This bipartisan bill will provide needed tax relief to our small business owners while protecting the health and safety of their employees and customers," said Rep. Delgado, Member of the House Small Business Committee. "I am proud to join my colleagues on both sides of the aisle in supporting the Small Business PPE Tax Credit Act to give small businesses across upstate another tool to reopen safely."

"Small businesses are the engine of the United States, comprising 99 percent of all business ventures in the country and accounting for half of the nation's economy," said Rep. Lawrence. "In order to safely resume full operations, these small businesses need access to personal protective equipment. Providing relief through a tax credit for the purchase of personal protective equipment will directly support small businesses returning to and exceeding pre-COVID-19 pandemic production levels."

"As we safely reopen, Ohio's small businesses are facing atypical expenses—such as the purchase of protective gear to safeguard employees and customers—on top of recent unexpected declines in revenue," stated Rep. Balderson. "Small businesses' resiliency throughout this crisis has been astounding. Providing these job creators with the relief of a tax credit will go far in helping them get back to business as usual."

"In the face of the COVID-19 pandemic, we have asked small businesses across our country to make the unprecedented sacrifice of closing their doors and foregoing income for months at a time. Their cooperation has been critical in our fight against the virus so far and will be vital to keeping cases low moving forward," said Rep. Quigley. "As we begin the long process of reopening and revitalizing our economy, small businesses must have the tools they need to re-open safely. Asking them to bear the financial burden of PPE on top of the steep costs of having been closed would be irresponsible and unjust. That's why I'm proud to join my colleagues in introducing this practical solution that both supports our small businesses and protects public health."

"In Pennsylvania and around the country, small businesses are not only the backbone of our economy, they are the heart of our communities," stated Rep. Joyce, M.D. "As America reopens, the small business community is working hard to protect both workers and customers. Providing a tax credit for personal protective equipment will help our small businesses ensure that they have the resources they need to safely reopen and keep our nation's recovery on the right track."

The Small Business PPE Tax Credit Act would amend the Internal Revenue Code of 1986 to provide a tax credit for the purchase of PPE for small businesses, 501(c)(3) non-profits, veterans' organizations, independent contractors, farmers, sole proprietors, and many more. Qualified PPE includes – gloves, medical masks, N-95 respirators, eye protection, gowns and aprons, boots or closed-toe work shoes, cleaning detergents, hand sanitizers, and cleaning products or tools, among other things. The credit shall not exceed $25,000 in any taxable year; and the credit is taxable in any year in which the President of the United States, in respect to COVID-19, declares a national emergency under the National Emergencies Act or under Section 501(b) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act.

As a member of the House Committee on Small Business, Rep. Delgado has worked to elevate the voices of small businesses across New York's 19th Congressional District during the COVID-19 pandemic. The Congressman successfully included his Small Business Repayment Relief Act in the bipartisan CARES Act which was signed into law in April and led the charge to include small farmers in the Small Business Administration's Economic Injury Disaster Loan (EIDL) program.