3.0.0 4344 2023-01-11T13:45:34Z 2023-01-11T13:45:34Z Senate S 2020-07-28 116 ssfi00 Finance Committee Senate Standing Referred to 2020-07-28T20:15:39Z ENCORES Act 116 7735 HR 2020-07-23 Referred to the Subcommittee on Select Revenue Measures. Identical bill CRS 2020-07-28 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2020-07-28 Introduced in Senate IntroReferral 10000 9 Library of Congress T000464 Sen. Tester, Jon [D-MT] Jon Tester D MT N C000174 Sen. Carper, Thomas R. [D-DE] Thomas Carper D DE R. 2020-07-28 True S001181 Sen. Shaheen, Jeanne [D-NH] Jeanne Shaheen D NH 2020-08-06 False C001088 Sen. Coons, Christopher A. [D-DE] Christopher Coons D DE A. 2020-08-06 False Taxation Business expenses Cardiovascular and respiratory health Emergency medical services and trauma care Income tax credits Infectious and parasitic diseases Music Performing arts Professional sports Tax-exempt organizations Taxation 00 2020-07-28 Introduced in Senate 2020-09-22T18:32:39Z Entertainments New Credit Opportunity for Relief & Economic Sustainability Act or the ENCORES Act

This bill allows certain businesses and tax-exempt entities that conduct live events for which tickets are sold to the general public a tax credit for 50% of any refund made during the period beginning on January 31, 2020, and ending on the enactment date of this bill. The bill defines live event as any live concert, comedy show, sporting event, or theatrical production for which tickets were made available to the general public not less than six weeks prior to the event. The credit does not apply to an entity engaged in professional football, basketball, baseball, or other professional sport.

The ticket refund paid by the entity to a ticket purchaser for a live event includes events cancelled or postponed due to the COVID-19 (i.e., the coronavirus disease 2019) pandemic

]]> ENCORES Act Display Title ENCORES Act Short Title(s) as Introduced ENCORES Act Introduced in Senate IS Short Title(s) as Introduced Entertainments New Credit Opportunity for Relief and Economic Sustainability Act Introduced in Senate IS Official Title as Introduced A bill to provide a tax credit to live event venues that provided refunds on tickets for events that were cancelled due to the coronavirus pandemic. Introduced in Senate IS Introduced in Senate 2020-07-28T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116s4344is/xml/BILLS-116s4344is.xml 2020-07-28 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.