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 jurisdic-
tion of the committee concerned 
A BILL 
To provide assistance to the hotel industry, and for other 
purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Save Hotel Jobs Act’’. 
SEC. 2. SUPPORTING HOTEL OPERATORS AND WORKERS 
THROUGH GRANTS FOR PAYROLL COSTS. 
(a) DEFINITIONS.—In this section: 
(1) COVERED PERIOD.—The term ‘‘covered pe-
riod’’, with respect to a grant, means the 270-day 
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period beginning on the date on which the grant 
funds have been disbursed. 
(2) COVID–19 PUBLIC HEALTH EMERGENCY.— 
The term ‘‘COVID–19 public health emergency’’ 
means the public health emergency declared by the 
Secretary of Health and Human Services under sec-
tion 319 of the Public Health Service Act (42 
U.S.C. 247d) on January 31, 2020, with respect to 
COVID–19. 
(3) HOTEL OWNER OR OPERATOR.—The term 
‘‘hotel owner or operator’’ means a group which is 
primarily engaged in owning or operating an estab-
lishment known to the public as a hotel that pro-
vides lodging for the general public. 
(4) LAID-OFF EMPLOYEE.—The term ‘‘laid-off 
employee’’ means an individual whose employment 
with a hotel owner or operator has been terminated 
during the COVID–19 public health emergency. 
(5) 
PAYROLL
COSTS.—The 
term 
‘‘payroll 
costs’’, with respect to a hotel owner or operator— 
(A) means, except as provided in subpara-
graph (B)— 
(i) the sum of payments of any com-
pensation with respect to employees of the 
owner or operator that is— 
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(I) a salary, wage, commission, 
or similar compensation; 
(II) a payment of cash tip or 
equivalent; 
(III) a payment for vacation, pa-
rental, family, medical, or sick leave; 
(IV) an allowance for dismissal 
or separation; 
(V) a payment required for the 
provisions of group health care or 
group life, disability, vision, or dental 
insurance benefits, including insur-
ance premiums; 
(VI) a payment of any retirement 
benefit; or 
(VII) a payment of State or local 
tax assessed on the compensation of 
employees; and 
(ii) the sum of payments of any com-
pensation with respect to employees paid 
by a hotel owner or operator to a third- 
party hotel management company oper-
ating the hotel that is compensation for 
any of the items described in subclauses 
(I) through (VII) of clause (i); and 
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(iii) the sum of payments of any com-
pensation provided by the hotel owner or 
operator to or as income of a sole propri-
etor or independent contractor that is a 
wage, commission, income, net earnings 
from self-employment, or similar com-
pensation; and 
(B) shall not include— 
(i) with respect to an individual em-
ployee, any total payments described in 
subclause (I) or (II) of subparagraph 
(A)(i) that are in excess of $100,000 on an 
annualized basis, as prorated for the pe-
riod during which the payments are made 
or the obligation to make the payments are 
incurred; 
(ii) with respect to a sole proprietor or 
independent contractor, any total payments 
described in subparagraph (A)(iii) that are 
in excess of $100,000 on an annualized 
basis, as prorated as described in clause 
(i); 
(iii) taxes imposed or withheld under 
chapter 21, 22, or 24 of the Internal Rev-
enue Code of 1986; 
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(iv) any compensation of an employee 
whose principal place of residence is out-
side of the United States; 
(v) qualified sick leave wages for 
which a credit is allowed under section 
7001 of the Families First Coronavirus 
Response Act (Public Law 116–127); or 
(vi) qualified family leave wages for 
which a credit is allowed under section 
7003 of the Families First Coronavirus 
Response Act (Public Law 116–127). 
(6) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of the Treasury or the Secretary’s del-
egate. 
(b) GRANTS.— 
(1) IN GENERAL.—The Secretary shall award 
grants under this section to hotel owners or opera-
tors for the purpose of assisting with payroll costs 
during the covered period in accordance with sub-
section (d). 
(2) INITIAL AWARDS.— 
(A) IN
GENERAL.—Each hotel owner or 
operator that applies for an initial grant under 
this section and meets the requirements under 
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subsection (c) shall, subject to funding available 
under subsection (h), receive such grant. 
(B) AMOUNTS.— 
(i) IN GENERAL.—The Secretary shall 
determine the amount of an initial grant 
awarded under this section on an individ-
ualized basis with respect to each hotel 
owner or operator and in accordance with 
this subparagraph. 
(ii) STANDARD MAXIMUM AMOUNT.— 
The maximum amount of an initial grant 
awarded under this section to a hotel 
owner or operator shall, except as provided 
in clause (iii), be the lesser of— 
(I) 
subject 
to 
clause 
(iv), 
$20,000,000; or 
(II)(aa) in the case of a grant 
with respect to a hotel that was oper-
ating for a 3-month period during cal-
endar year 2019, the product obtained 
by multiplying by 3 the average total 
monthly payments for payroll costs of 
the hotel incurred in a 3-month pe-
riod, selected by the owner or oper-
ator, during calendar year 2019; or 
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(bb) in the case of a grant with 
respect to a hotel that was not oper-
ating for a 3-month period during cal-
endar year 2019 and was operating 
for a 3-month period during calendar 
year 2020, the product obtained by 
multiplying by 3 the average total 
monthly payments for payroll costs of 
the hotel, incurred in a 3-month pe-
riod, selected by the owner or oper-
ator, during calendar year 2020. 
(iii) SPECIAL CIRCUMSTANCES.— 
(I) IN GENERAL.—In the case of 
a grant for a hotel that was not in op-
eration for a 3-month period in cal-
endar year 2019 or 2020, the max-
imum amount of an initial grant 
awarded under this section shall be 
the lesser of— 
(aa) subject to clause (iv), 
$20,000,000; or 
(bb) the amount applicable 
under subclause (II), (III), or 
(IV). 
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(II) OPERATING
IN
2019
AND 
2020.—In the case of a grant with re-
spect to a hotel that was in operation 
in calendar years 2019 and 2020, but 
not in operation for a 3-month period 
in either of those calendar years, the 
applicable amount for purposes of 
subclause (I)(bb) is— 
(aa) 
the 
difference 
be-
tween— 
(AA) the product ob-
tained by multiplying the av-
erage monthly gross receipts 
of the hotel in calendar year 
2019 by 12; and 
(BB) the product ob-
tained by multiplying the av-
erage monthly gross receipts 
of the hotel in 2020 by 12; 
or 
(bb) an amount based on a 
formula determined by the Sec-
retary. 
(III) OPERATIONS BEGINNING IN 
2020 AND PRIOR TO SUBMISSION OF 
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THE APPLICATION.—In the case of a 
grant with respect to a hotel that 
began operating during the period be-
ginning on January 1, 2020, and end-
ing on the day before the date on 
which the application for the grant 
was submitted under subsection (c) 
and that was not in operation for a 3- 
month period in calendar year 2020, 
the applicable amount for purposes of 
subclause (I)(bb) is— 
(aa) the total amount of 
fixed and operating expenses that 
were incurred for the hotel prior 
to the submission of the applica-
tion minus any gross receipts re-
ceived; or 
(bb) an amount based on a 
formula determined by the Sec-
retary. 
(IV) HOTELS NOT IN OPERATION 
AS OF SUBMISSION OF THE APPLICA-
TION.—In the case of a grant with re-
spect to a hotel that is not in oper-
ation on the date on which the appli-
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cation for the grant was submitted 
under subsection (c), but has incurred 
payroll costs as of the date of enact-
ment of this Act, the amount applica-
ble for purposes of subclause (I)(bb) 
is— 
(aa) the amount of such 
payroll costs; or 
(bb) an amount based on a 
formula determined by the Sec-
retary. 
(iv) REDUCTION IN AWARD FOR PPP 
LOANS.—In the case that a hotel owner or 
operator receives a loan guaranteed under 
paragraph (36) or (37) of section 7(a) of 
the Small Business Act (15 U.S.C. 636(a)) 
before, on, or after the date of enactment 
of this Act and is approved for a grant 
under 
this 
section, 
the 
amount 
of 
$20,000,000 
applicable 
under 
clauses 
(ii)(I) and (iii)(I)(aa) shall be reduced by 
the total amount of loans to such owner or 
operator guaranteed under such paragraph 
(36) or (37) that is forgiven under— 
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(I) section 1106 of the CARES 
Act (as in effect on the day before the 
date of enactment of the Consolidated 
Appropriations Act, 2021 (Public Law 
116-260)); 
(II) section 7A of the Small 
Business Act (15 U.S.C. 636m); or 
(III) paragraph (37)(J) of sec-
tion 7(a) of the Small Business Act 
(15 U.S.C. 636(a)). 
(3) SUPPLEMENTAL AWARDS.— 
(A) IN
GENERAL.—The Secretary may 
make a supplemental grant in accordance with 
this section to a hotel owner or operator that 
has received an initial grant under paragraph 
(2) if, in the 3-month period following the dis-
bursement of amounts from the initial grant, 
the revenue of the hotel owner or operator is 
not more than 50 percent of the revenue of the 
hotel owner or operator for the corresponding 
3-month period during 2019, due to the 
COVID–19 pandemic. 
(B) 
AMOUNT.—A 
supplemental 
grant 
under this paragraph shall be in the amount 
equal to 50 percent of the amount of the grant 
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received by the hotel owner or operator under 
paragraph (2). 
(C) QUALIFIED OWNERS OR OPERATORS.— 
An owner or operator may not receive a supple-
mental grant under this paragraph if the owner 
or operator was not in operation for the 3- 
month period in 2019 corresponding to the 3- 
month period following the disbursement of 
amounts from the initial grant under paragraph 
(2). 
(c) ELIGIBILITY.—To be eligible to receive a grant 
under this section, a hotel owner or operator shall submit 
an application to the Secretary at such time, in such man-
ner, and containing such information as the Secretary 
shall specify, including— 
(1) in the case of an application for an initial 
grant, an assurance that, if applicable, the hotel 
owner or operator had a decline of not less than 40 
percent in gross receipts during any 3-month period 
in calendar year 2020, as compared to the same 3- 
month period in calendar year 2019; 
(2) an assurance the hotel owner or operator 
has a policy for providing recall rights as described 
in subsection (e); 
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(3) an assurance that the hotel owner or oper-
ator will use the funds of the grant during the cov-
ered period in accordance with the requirement 
under subsection (d); and 
(4) an assurance that— 
(A) the hotel of the owner or operator was 
in operation on the date of enactment of this 
Act; or 
(B) if not in operation on such date, had 
incurred payroll costs as of such date. 
(d) USE OF FUNDS.—A hotel owner or operator re-
ceiving a grant under this section shall use the full amount 
of such grant during the covered period for payroll costs. 
(e) RECALL RIGHTS.— 
(1) POLICY.— 
(A) IN GENERAL.—The policy described in 
this subsection shall, except as provided in 
paragraph (4), include a requirement that the 
hotel owner or operator offers to the laid-off 
employees of the hotel supported by the grant 
all positions which become available after the 
owner or operator receives funding under this 
section for which the laid-off employees are 
qualified, as described in subparagraph (C). 
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(B) FORM.—The policy described in this 
subsection shall be provided to laid-off employ-
ees in writing— 
(i) by registered mail to the last 
known physical addresses of such employ-
ees; and 
(ii) by email and text message to the 
extent the owner or operator possesses 
such information. 
(C) QUALIFICATIONS FOR A POSITION.— 
For purposes of this subsection, a laid-off em-
ployee is qualified for a position if the laid-off 
employee— 
(i) held the same or a similar position 
with the hotel at which the laid-off em-
ployee was previously employed at the time 
of the laid-off employee’s most recent ter-
mination from employment; or 
(ii) has the requisite skill level re-
quired for the position. 
(D) PRIORITY SYSTEM.—In offering a po-
sition under the policy described in this sub-
section, the hotel owner or operator shall give 
priority to a laid-off employee described in 
clause (i) of subparagraph (C) over a laid-off 
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employee described in clause (ii) of such sub-
paragraph. In the case that more than 1 laid- 
off employee described in such clause (i), or 
more than 1 laid-off employee described in such 
clause (ii), is eligible for the same available po-
sition, the hotel owner or operator shall offer 
the position to the laid-off employee with the 
greatest continued length of service at the hotel 
at which the laid-off employee was previously 
employed. 
(E) ACCEPTANCE.—The hotel owner or op-
erator shall allow a laid-off employee who is of-
fered a position pursuant to the policy described 
in this subsection not less than 7 days from the 
date the offer is sent to the laid-off employee to 
accept or decline the offer. 
(F) MULTIPLE
CONDITIONAL
OFFERS.— 
Under the policy described in this subsection, a 
hotel owner or operator may make simulta-
neous, conditional offers of employment to laid- 
off employees, with a final offer of employment 
conditioned on application of the priority sys-
tem under subparagraph (D). 
(G) ADDITIONAL
CIRCUMSTANCES
COV-
ERED BY THE POLICY.—A hotel owner or oper-
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ator receiving a grant under this section shall 
ensure that the policy under this subsection will 
continue to apply in each of the following: 
(i) The ownership of the hotel is sold 
or otherwise transferred to another entity 
conducting the same or similar operations 
as the hotel owner or operator receiving 
the grant conducted prior to the sale or 
transfer, including applicability with re-
spect to any laid-off employee who was ter-
minated from employment with the grant 
recipient prior to the sale or transfer. 
(ii) The form of organization of the 
hotel owner or operator changes after the 
hotel owner or operator receives the fund-
ing. 
(iii) Substantially all of the assets of 
the hotel owner or operator were acquired 
by another entity which conducts the same 
or similar operations using substantially 
the same assets as the hotel owner or oper-
ator prior to the acquisition. 
(2) RATE OF COMPENSATION.—A laid-off em-
ployee who returns to employment for a hotel owner 
or operator pursuant to a policy described in this 
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subsection shall, in accordance with paragraph (3), 
be compensated at a rate not less than the rate of 
compensation the laid-off employee had prior to the 
separation from employment. 
(3) DURATION
OF
RIGHTS.—The rights de-
scribed in paragraphs (1) and (2) shall apply for a 
period that does not end prior to the date that is 2 
years after the date of enactment of this Act. 
(4) EXCEPTIONS.—The rights under this sub-
section shall not apply— 
(A) in the case of a laid-off employee 
whose employment was terminated for cause; 
(B) in the case of a laid-off employee who 
has accepted another offer of employment after 
being recalled pursuant to a policy under this 
subsection; 
(C) in the case the position no longer ex-
ists due to a change in circumstances of the 
hotel; 
(D) in the case the hotel owner or operator 
has made an offer of recall in accordance with 
the requirements under this subsection and the 
laid-off employee refuses or does not accept the 
position within 5 days of when the offer is sent; 
or 
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(E) in the case an applicable collective bar-
gaining agreement waives the rights to recall 
under this subsection. 
(f) TAX TREATMENT.—For purposes of the Internal 
Revenue Code of 1986— 
(1) amounts awarded through a grant under 
this section shall not be included in the gross income 
of the hotel owner or operator that receives such 
amounts; and 
(2) no deduction shall be denied, no tax at-
tribute shall be reduced, and no basis increase shall 
be denied, by reason of the exclusion from gross in-
come provided by paragraph (1). 
(g) REGULATIONS.— 
(1) IN
GENERAL.—The Secretary shall pre-
scribe regulations to carry out this section, which 
shall include— 
(A) remedial measures, including— 
(i) the authority for the Secretary to 
clawback funds provided through this sec-
tion in the case of violations of the require-
ments under this section with respect to 
such funds; and 
(ii) the authority for the Secretary to 
impose fines on recipients of funds under 
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this section who are in violation of such re-
quirements; and 
(B) a requirement for recipients of funds 
under this section to publicly disclose the 
amount of such funds. 
(2) CONSULTATION
WITH
DEPARTMENT
OF 
LABOR.—With respect to the recall rights under sub-
section (e), the Secretary shall, in prescribing regu-
lations and enforcing the requirements under this 
section, consult with the Secretary of Labor. 
(h) AUTHORIZATION OF APPROPRIATIONS.—There is 
authorized 
to 
be 
appropriated 
to 
the 
Secretary 
$20,000,000,000, for fiscal year 2021, to remain available 
until expended, to make grants under this section. 
SEC. 3. PERSONAL PROTECTIVE EQUIPMENT TAX CREDIT. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 45U. PERSONAL PROTECTIVE EQUIPMENT CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec-
tion 38, the personal protective equipment credit deter-
mined under this section for the taxable year is an amount 
equal to 50 percent of the amount paid by an eligible tax-
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payer for qualified personal protective equipment expenses 
during such year. 
‘‘(b) MAXIMUM CREDIT.—The credit determined 
under this section with respect to any eligible taxpayer for 
any taxable year shall not exceed $25,000. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) ELIGIBLE TAXPAYER.— 
‘‘(A) IN GENERAL.—The term ‘eligible tax-
payer’ means any person engaged in the busi-
ness of owning or operating a qualified hotel. 
‘‘(B) QUALIFIED HOTEL.— 
‘‘(i) IN GENERAL.—The term ‘quali-
fied hotel’ means a lodging facility (as de-
fined 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 num-
ber of hours worked by the housekeeping 
staff at such facility during calendar year 
2019 (as determined on an average month-
ly basis). 
‘‘(ii) APPLICABLE MONTH.—The term 
‘applicable month’ means any month be-
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