I 

117TH CONGRESS 

1ST SESSION H. R. 3093 

To provide assistance to the hotel industry, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 11, 2021 

Mr. CRIST introduced the following bill; which was referred to the Committee 

on Financial Services, and in addition to the Committee on Ways and 

Means, for a period to be subsequently determined by the Speaker, in 

each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To provide assistance to the hotel industry, and for other 

purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Save Hotel Jobs Act’’. 

5 SEC. 2. SUPPORTING HOTEL OPERATORS AND WORKERS 

6 THROUGH GRANTS FOR PAYROLL COSTS. 

7 (a) DEFINITIONS.—In this section: 

8 (1) COVERED PERIOD.—The term ‘‘covered pe9 riod’’, with respect to a grant, means the 270-day 


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1 period beginning on the date on which the grant 

2 funds have been disbursed. 

3 (2) COVID–19 PUBLIC HEALTH EMERGENCY.— 

4 The term ‘‘COVID–19 public health emergency’’ 

5 means the public health emergency declared by the 

6 Secretary of Health and Human Services under sec7 tion 319 of the Public Health Service Act (42 

8 U.S.C. 247d) on January 31, 2020, with respect to 

9 COVID–19. 

10 (3) HOTEL OWNER OR OPERATOR.—The term 

11 ‘‘hotel owner or operator’’ means a group which is 

12 primarily engaged in owning or operating an estab13 lishment known to the public as a hotel that pro14 vides lodging for the general public. 

15 (4) LAID-OFF EMPLOYEE.—The term ‘‘laid-off 

16 employee’’ means an individual whose employment 

17 with a hotel owner or operator has been terminated 

18 during the COVID–19 public health emergency. 

19 (5) PAYROLL COSTS.—The term ‘‘payroll 

20 costs’’, with respect to a hotel owner or operator— 

21 (A) means, except as provided in subpara22 graph (B)— 

23 (i) the sum of payments of any com24 pensation with respect to employees of the 

25 owner or operator that is— 


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1 (I) a salary, wage, commission, 

2 or similar compensation; 

3 (II) a payment of cash tip or 

4 equivalent; 

5 (III) a payment for vacation, pa6 rental, family, medical, or sick leave; 

7 (IV) an allowance for dismissal 

8 or separation; 

9 (V) a payment required for the 

10 provisions of group health care or 

11 group life, disability, vision, or dental 

12 insurance benefits, including insur13 ance premiums; 

14 (VI) a payment of any retirement 

15 benefit; or 

16 (VII) a payment of State or local 

17 tax assessed on the compensation of 

18 employees; and 

19 (ii) the sum of payments of any com20 pensation with respect to employees paid 

21 by a hotel owner or operator to a third22 party hotel management company oper23 ating the hotel that is compensation for 

24 any of the items described in subclauses 

25 (I) through (VII) of clause (i); and 


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1 (iii) the sum of payments of any com2 pensation provided by the hotel owner or 

3 operator to or as income of a sole propri4 etor or independent contractor that is a 

5 wage, commission, income, net earnings 

6 from self-employment, or similar com7 pensation; and 

8 (B) shall not include— 

9 (i) with respect to an individual em10 ployee, any total payments described in 

11 subclause (I) or (II) of subparagraph 

12 (A)(i) that are in excess of $100,000 on an 

13 annualized basis, as prorated for the pe14 riod during which the payments are made 

15 or the obligation to make the payments are 

16 incurred; 

17 (ii) with respect to a sole proprietor or 

18 independent contractor, any total payments 

19 described in subparagraph (A)(iii) that are 

20 in excess of $100,000 on an annualized 

21 basis, as prorated as described in clause 

22 (i); 

23 (iii) taxes imposed or withheld under 

24 chapter 21, 22, or 24 of the Internal Rev25 enue Code of 1986; 


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1 (iv) any compensation of an employee 

2 whose principal place of residence is out3 side of the United States; 

4 (v) qualified sick leave wages for 

5 which a credit is allowed under section 

6 7001 of the Families First Coronavirus 

7 Response Act (Public Law 116–127); or 

8 (vi) qualified family leave wages for 

9 which a credit is allowed under section 

10 7003 of the Families First Coronavirus 

11 Response Act (Public Law 116–127). 

12 (6) SECRETARY.—The term ‘‘Secretary’’ means 

13 the Secretary of the Treasury or the Secretary’s del14 egate. 

15 (b) GRANTS.— 

16 (1) IN GENERAL.—The Secretary shall award 

17 grants under this section to hotel owners or opera18 tors for the purpose of assisting with payroll costs 

19 during the covered period in accordance with sub20 section (d). 

21 (2) INITIAL AWARDS.— 

22 (A) IN GENERAL.—Each hotel owner or 

23 operator that applies for an initial grant under 

24 this section and meets the requirements under 


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1 subsection (c) shall, subject to funding available 

2 under subsection (h), receive such grant. 

3 (B) AMOUNTS.— 

4 (i) IN GENERAL.—The Secretary shall 

5 determine the amount of an initial grant 

6 awarded under this section on an individ7 ualized basis with respect to each hotel 

8 owner or operator and in accordance with 

9 this subparagraph. 

10 (ii) STANDARD MAXIMUM AMOUNT.— 

11 The maximum amount of an initial grant 

12 awarded under this section to a hotel 

13 owner or operator shall, except as provided 

14 in clause (iii), be the lesser of— 

15 (I) subject to clause (iv), 

16 $20,000,000; or 

17 (II)(aa) in the case of a grant 

18 with respect to a hotel that was oper19 ating for a 3-month period during cal20 endar year 2019, the product obtained 

21 by multiplying by 3 the average total 

22 monthly payments for payroll costs of 

23 the hotel incurred in a 3-month pe24 riod, selected by the owner or oper25 ator, during calendar year 2019; or 


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1 (bb) in the case of a grant with 

2 respect to a hotel that was not oper3 ating for a 3-month period during cal4 endar year 2019 and was operating 

5 for a 3-month period during calendar 

6 year 2020, the product obtained by 

7 multiplying by 3 the average total 

8 monthly payments for payroll costs of 

9 the hotel, incurred in a 3-month pe10 riod, selected by the owner or oper11 ator, during calendar year 2020. 

12 (iii) SPECIAL CIRCUMSTANCES.— 

13 (I) IN GENERAL.—In the case of 

14 a grant for a hotel that was not in op15 eration for a 3-month period in cal16 endar year 2019 or 2020, the max17 imum amount of an initial grant 

18 awarded under this section shall be 

19 the lesser of— 

20 (aa) subject to clause (iv), 

21 $20,000,000; or 

22 (bb) the amount applicable 

23 under subclause (II), (III), or 

24 (IV). 


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1 (II) OPERATING IN 2019 AND

2 2020.—In the case of a grant with re3 spect to a hotel that was in operation 

4 in calendar years 2019 and 2020, but 

5 not in operation for a 3-month period 

6 in either of those calendar years, the 

7 applicable amount for purposes of 

8 subclause (I)(bb) is— 

9 (aa) the difference be10 tween— 

11 (AA) the product ob12 tained by multiplying the av13 erage monthly gross receipts 

14 of the hotel in calendar year 

15 2019 by 12; and 

16 (BB) the product ob17 tained by multiplying the av18 erage monthly gross receipts 

19 of the hotel in 2020 by 12; 

20 or 

21 (bb) an amount based on a 

22 formula determined by the Sec23 retary. 

24 (III) OPERATIONS BEGINNING IN

25 2020 AND PRIOR TO SUBMISSION OF


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1 THE APPLICATION.—In the case of a 

2 grant with respect to a hotel that 

3 began operating during the period be4 ginning on January 1, 2020, and end5 ing on the day before the date on 

6 which the application for the grant 

7 was submitted under subsection (c) 

8 and that was not in operation for a 3- 

9 month period in calendar year 2020, 

10 the applicable amount for purposes of 

11 subclause (I)(bb) is— 

12 (aa) the total amount of 

13 fixed and operating expenses that 

14 were incurred for the hotel prior 

15 to the submission of the applica16 tion minus any gross receipts re17 ceived; or 

18 (bb) an amount based on a 

19 formula determined by the Sec20 retary. 

21 (IV) HOTELS NOT IN OPERATION

22 AS OF SUBMISSION OF THE APPLICA23 TION.—In the case of a grant with re24 spect to a hotel that is not in oper25 ation on the date on which the appliVerDate Sep 11 2014 23:43 Jun 10, 2021 Jkt 019200 PO 00000 Frm 00009 Fmt 6652 Sfmt 6201 E:\BILLS\H3093.IH H3093

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1 cation for the grant was submitted 

2 under subsection (c), but has incurred 

3 payroll costs as of the date of enact4 ment of this Act, the amount applica5 ble for purposes of subclause (I)(bb) 

6 is— 

7 (aa) the amount of such 

8 payroll costs; or 

9 (bb) an amount based on a 

10 formula determined by the Sec11 retary. 

12 (iv) REDUCTION IN AWARD FOR PPP

13 LOANS.—In the case that a hotel owner or 

14 operator receives a loan guaranteed under 

15 paragraph (36) or (37) of section 7(a) of 

16 the Small Business Act (15 U.S.C. 636(a)) 

17 before, on, or after the date of enactment 

18 of this Act and is approved for a grant 

19 under this section, the amount of 

20 $20,000,000 applicable under clauses 

21 (ii)(I) and (iii)(I)(aa) shall be reduced by 

22 the total amount of loans to such owner or 

23 operator guaranteed under such paragraph 

24 (36) or (37) that is forgiven under— 


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1 (I) section 1106 of the CARES 

2 Act (as in effect on the day before the 

3 date of enactment of the Consolidated 

4 Appropriations Act, 2021 (Public Law 

5 116-260)); 

6 (II) section 7A of the Small 

7 Business Act (15 U.S.C. 636m); or 

8 (III) paragraph (37)(J) of sec9 tion 7(a) of the Small Business Act 

10 (15 U.S.C. 636(a)). 

11 (3) SUPPLEMENTAL AWARDS.— 

12 (A) IN GENERAL.—The Secretary may 

13 make a supplemental grant in accordance with 

14 this section to a hotel owner or operator that 

15 has received an initial grant under paragraph 

16 (2) if, in the 3-month period following the dis17 bursement of amounts from the initial grant, 

18 the revenue of the hotel owner or operator is 

19 not more than 50 percent of the revenue of the 

20 hotel owner or operator for the corresponding 

21 3-month period during 2019, due to the 

22 COVID–19 pandemic. 

23 (B) AMOUNT.—A supplemental grant 

24 under this paragraph shall be in the amount 

25 equal to 50 percent of the amount of the grant 


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1 received by the hotel owner or operator under 

2 paragraph (2). 

3 (C) QUALIFIED OWNERS OR OPERATORS.— 

4 An owner or operator may not receive a supple5 mental grant under this paragraph if the owner 

6 or operator was not in operation for the 3- 

7 month period in 2019 corresponding to the 3- 

8 month period following the disbursement of 

9 amounts from the initial grant under paragraph 

10 (2). 

11 (c) ELIGIBILITY.—To be eligible to receive a grant 

12 under this section, a hotel owner or operator shall submit 

13 an application to the Secretary at such time, in such man14 ner, and containing such information as the Secretary 

15 shall specify, including— 

16 (1) in the case of an application for an initial 

17 grant, an assurance that, if applicable, the hotel 

18 owner or operator had a decline of not less than 40 

19 percent in gross receipts during any 3-month period 

20 in calendar year 2020, as compared to the same 3- 

21 month period in calendar year 2019; 

22 (2) an assurance the hotel owner or operator 

23 has a policy for providing recall rights as described 

24 in subsection (e); 


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1 (3) an assurance that the hotel owner or oper2 ator will use the funds of the grant during the cov3 ered period in accordance with the requirement 

4 under subsection (d); and 

5 (4) an assurance that— 

6 (A) the hotel of the owner or operator was 

7 in operation on the date of enactment of this 

8 Act; or 

9 (B) if not in operation on such date, had 

10 incurred payroll costs as of such date. 

11 (d) USE OF FUNDS.—A hotel owner or operator re12 ceiving a grant under this section shall use the full amount 

13 of such grant during the covered period for payroll costs. 

14 (e) RECALL RIGHTS.— 

15 (1) POLICY.— 

16 (A) IN GENERAL.—The policy described in 

17 this subsection shall, except as provided in 

18 paragraph (4), include a requirement that the 

19 hotel owner or operator offers to the laid-off 

20 employees of the hotel supported by the grant 

21 all positions which become available after the 

22 owner or operator receives funding under this 

23 section for which the laid-off employees are 

24 qualified, as described in subparagraph (C). 


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1 (B) FORM.—The policy described in this 

2 subsection shall be provided to laid-off employ3 ees in writing— 

4 (i) by registered mail to the last 

5 known physical addresses of such employ6 ees; and 

7 (ii) by email and text message to the 

8 extent the owner or operator possesses 

9 such information. 

10 (C) QUALIFICATIONS FOR A POSITION.— 

11 For purposes of this subsection, a laid-off em12 ployee is qualified for a position if the laid-off 

13 employee— 

14 (i) held the same or a similar position 

15 with the hotel at which the laid-off em16 ployee was previously employed at the time 

17 of the laid-off employee’s most recent ter18 mination from employment; or 

19 (ii) has the requisite skill level re20 quired for the position. 

21 (D) PRIORITY SYSTEM.—In offering a po22 sition under the policy described in this sub23 section, the hotel owner or operator shall give 

24 priority to a laid-off employee described in 

25 clause (i) of subparagraph (C) over a laid-off 


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1 employee described in clause (ii) of such sub2 paragraph. In the case that more than 1 laid3 off employee described in such clause (i), or 

4 more than 1 laid-off employee described in such 

5 clause (ii), is eligible for the same available po6 sition, the hotel owner or operator shall offer 

7 the position to the laid-off employee with the 

8 greatest continued length of service at the hotel 

9 at which the laid-off employee was previously 

10 employed. 

11 (E) ACCEPTANCE.—The hotel owner or op12 erator shall allow a laid-off employee who is of13 fered a position pursuant to the policy described 

14 in this subsection not less than 7 days from the 

15 date the offer is sent to the laid-off employee to 

16 accept or decline the offer. 

17 (F) MULTIPLE CONDITIONAL OFFERS.— 

18 Under the policy described in this subsection, a 

19 hotel owner or operator may make simulta20 neous, conditional offers of employment to laid21 off employees, with a final offer of employment 

22 conditioned on application of the priority sys23 tem under subparagraph (D). 

24 (G) ADDITIONAL CIRCUMSTANCES COV25 ERED BY THE POLICY.—A hotel owner or operVerDate Sep 11 2014 23:43 Jun 10, 2021 Jkt 019200 PO 00000 Frm 00015 Fmt 6652 Sfmt 6201 E:\BILLS\H3093.IH H3093

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1 ator receiving a grant under this section shall 

2 ensure that the policy under this subsection will 

3 continue to apply in each of the following: 

4 (i) The ownership of the hotel is sold 

5 or otherwise transferred to another entity 

6 conducting the same or similar operations 

7 as the hotel owner or operator receiving 

8 the grant conducted prior to the sale or 

9 transfer, including applicability with re10 spect to any laid-off employee who was ter11 minated from employment with the grant 

12 recipient prior to the sale or transfer. 

13 (ii) The form of organization of the 

14 hotel owner or operator changes after the 

15 hotel owner or operator receives the fund16 ing. 

17 (iii) Substantially all of the assets of 

18 the hotel owner or operator were acquired 

19 by another entity which conducts the same 

20 or similar operations using substantially 

21 the same assets as the hotel owner or oper22 ator prior to the acquisition. 

23 (2) RATE OF COMPENSATION.—A laid-off em24 ployee who returns to employment for a hotel owner 

25 or operator pursuant to a policy described in this 


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1 subsection shall, in accordance with paragraph (3), 

2 be compensated at a rate not less than the rate of 

3 compensation the laid-off employee had prior to the 

4 separation from employment. 

5 (3) DURATION OF RIGHTS.—The rights de6 scribed in paragraphs (1) and (2) shall apply for a 

7 period that does not end prior to the date that is 2 

8 years after the date of enactment of this Act. 

9 (4) EXCEPTIONS.—The rights under this sub10 section shall not apply— 

11 (A) in the case of a laid-off employee 

12 whose employment was terminated for cause; 

13 (B) in the case of a laid-off employee who 

14 has accepted another offer of employment after 

15 being recalled pursuant to a policy under this 

16 subsection; 

17 (C) in the case the position no longer ex18 ists due to a change in circumstances of the 

19 hotel; 

20 (D) in the case the hotel owner or operator 

21 has made an offer of recall in accordance with 

22 the requirements under this subsection and the 

23 laid-off employee refuses or does not accept the 

24 position within 5 days of when the offer is sent; 

25 or 


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1 (E) in the case an applicable collective bar2 gaining agreement waives the rights to recall 

3 under this subsection. 

4 (f) TAX TREATMENT.—For purposes of the Internal 

5 Revenue Code of 1986— 

6 (1) amounts awarded through a grant under 

7 this section shall not be included in the gross income 

8 of the hotel owner or operator that receives such 

9 amounts; and 

10 (2) no deduction shall be denied, no tax at11 tribute shall be reduced, and no basis increase shall 

12 be denied, by reason of the exclusion from gross in13 come provided by paragraph (1). 

14 (g) REGULATIONS.— 

15 (1) IN GENERAL.—The Secretary shall pre16 scribe regulations to carry out this section, which 

17 shall include— 

18 (A) remedial measures, including— 

19 (i) the authority for the Secretary to 

20 clawback funds provided through this sec21 tion in the case of violations of the require22 ments under this section with respect to 

23 such funds; and 

24 (ii) the authority for the Secretary to 

25 impose fines on recipients of funds under 


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1 this section who are in violation of such re2 quirements; and 

3 (B) a requirement for recipients of funds 

4 under this section to publicly disclose the 

5 amount of such funds. 

6 (2) CONSULTATION WITH DEPARTMENT OF

7 LABOR.—With respect to the recall rights under sub8 section (e), the Secretary shall, in prescribing regu9 lations and enforcing the requirements under this 

10 section, consult with the Secretary of Labor. 

11 (h) AUTHORIZATION OF APPROPRIATIONS.—There is 

12 authorized to be appropriated to the Secretary 

13 $20,000,000,000, for fiscal year 2021, to remain available 

14 until expended, to make grants under this section. 

15 SEC. 3. PERSONAL PROTECTIVE EQUIPMENT TAX CREDIT. 

16 (a) IN GENERAL.—Subpart D of part IV of sub17 chapter A of chapter 1 of the Internal Revenue Code of 

18 1986 is amended by adding at the end the following new 

19 section: 

20 ‘‘SEC. 45U. PERSONAL PROTECTIVE EQUIPMENT CREDIT. 

21 ‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec22 tion 38, the personal protective equipment credit deter23 mined under this section for the taxable year is an amount 

24 equal to 50 percent of the amount paid by an eligible taxVerDate Sep 11 2014 23:43 Jun 10, 2021 Jkt 019200 PO 00000 Frm 00019 Fmt 6652 Sfmt 6201 E:\BILLS\H3093.IH H3093

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1 payer for qualified personal protective equipment expenses 

2 during such year. 

3 ‘‘(b) MAXIMUM CREDIT.—The credit determined 

4 under this section with respect to any eligible taxpayer for 

5 any taxable year shall not exceed $25,000. 

6 ‘‘(c) DEFINITIONS.—For purposes of this section— 

7 ‘‘(1) ELIGIBLE TAXPAYER.— 

8 ‘‘(A) IN GENERAL.—The term ‘eligible tax9 payer’ means any person engaged in the busi10 ness of owning or operating a qualified hotel. 

11 ‘‘(B) QUALIFIED HOTEL.— 

12 ‘‘(i) IN GENERAL.—The term ‘quali13 fied hotel’ means a lodging facility (as de14 fined in section 856(d)(9)(D)(ii)) for 

15 which, with respect to each applicable 

16 month during the taxable year, the average 

17 number of hours worked by housekeeping 

18 staff at such facility during such month is 

19 greater than or equal to the average num20 ber of hours worked by the housekeeping 

21 staff at such facility during calendar year 

22 2019 (as determined on an average month23 ly basis). 

24 ‘‘(ii) APPLICABLE MONTH.—The term 

25 ‘applicable month’ means any month beVerDate Sep 11 2014 23:43 Jun 10, 2021 Jkt 019200 PO 00000 Frm 00020 Fmt 6652 Sfmt 6201 E:\BILLS\H3093.IH H3093

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1 ginning after the date of enactment of the 

2 Save Hotel Jobs Act. 

3 ‘‘(C) DOCUMENTATION REQUIREMENTS.— 

4 The Secretary may establish such documenta5 tion requirements as are necessary to determine 

6 eligibility for a credit under this section. 

7 ‘‘(2) QUALIFIED PERSONAL PROTECTIVE EQUIP8 MENT EXPENSES.—The term ‘qualified personal pro9 tective equipment expenses’ includes amounts paid 

10 or incurred— 

11 ‘‘(A) for the purpose of reducing the risk 

12 of Coronavirus Disease 2019 (COVID–19) 

13 transmission between people on the premises of 

14 an eligible hotel, including— 

15 ‘‘(i) gloves, medical masks, N–95 res16 pirators, eye protection, gowns and aprons, 

17 boots or closed-toe work shoes, cleaning de18 tergents, hand sanitizers, cleaning products 

19 and tools, 

20 ‘‘(ii) retrofitting or installation of 

21 equipment, and 

22 ‘‘(iii) any other relevant expense the 

23 Secretary, in consultation with the Sec24 retary of Health and Human Services, de25 termines necessary, and 


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1 ‘‘(B) at any time during a year in which, 

2 with respect to COVID–19— 

3 ‘‘(i) the President declares a national 

4 emergency under the National Emer5 gencies Act (50 U.S.C. 1601 et seq.), or 

6 ‘‘(ii) an emergency involving Federal 

7 primary responsibility is determined to 

8 exist by the President under the section 

9 501(b) of the Robert T. Stafford Disaster 

10 Relief and Emergency Assistance Act (42 

11 U.S.C. 5191(b)). 

12 ‘‘(d) DENIAL OF DOUBLE BENEFIT.—No deduction 

13 shall be allowed under this chapter for any amount taken 

14 into account in determining the credit under this section. 

15 ‘‘(e) DENIAL OF CREDIT FOR COUNTERFEIT

16 ITEMS.—No credit shall be allowed under this section with 

17 respect to any item if the Secretary determines such item 

18 to be counterfeit or sold or distributed in bad faith.’’. 

19 (b) CREDIT MADE PART OF GENERAL BUSINESS

20 CREDIT.—Subsection (b) of section 38 of such Code is 

21 amended by striking ‘‘plus’’ at the end of paragraph (32), 

22 by striking the period at the end of paragraph (33) and 

23 inserting ‘‘, plus’’, and by adding at the end the following 

24 new paragraph: 


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1 ‘‘(34) the personal protective equipment credit 

2 determined under section 45U.’’. 

3 (c) CLERICAL AMENDMENT.—The table of sections 

4 for subpart D of part IV of subchapter A of chapter 1 

5 is amended by adding at the end the following new item: 

‘‘Sec. 45U. Personal Protective Equipment Credit.’’. 

6 (d) EFFECTIVE DATE.—The amendments made by 

7 this section shall apply to expenses made or incurred after 

8 December 31, 2020, in taxable years ending after such 

9 date. 

Æ 


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