S 4344
Encores act
Encores Act
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- Passed Senate
- Passed House
- To President
- Became Law
Bill overview
The Encores Act provides a tax credit to live event venues, such as concert halls and theaters, that offered refunds to ticket holders when events were canceled due to the COVID-19 pandemic. Eligible venues can claim a 50% credit for refunds issued between January 31, 2020, and the date the bill becomes law. The credit is available to both for-profit and tax-exempt organizations, with certain limitations on carryback and the exclusion of professional sports events.
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Primary sponsor
Jon Tester
Cosponsors
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