I 
116TH CONGRESS 
2D SESSION 
H. R. 6619 
To amend the Internal Revenue Code of 1986 to provide advance tax refunds 
to small businesses, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 24, 2020 
Ms. DEAN (for herself and Mr. KILMER) introduced the following bill; which 
was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
advance tax refunds to small businesses, 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 ‘‘Restore America’s 
Main Street Act’’. 
SEC. 2. SMALL BUSINESS REBATE. 
(a) IN GENERAL.—Subchapter B of chapter 65 of 
subtitle F of the Internal Revenue Code of 1986 is amend-
ed by inserting after section 6428 the following new sec-
tion: 
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‘‘SEC. 6428A. SMALL BUSINESS REBATE. 
‘‘(a) ALLOWANCE OF CREDIT.— 
‘‘(1) IN GENERAL.—In the case of a qualifying 
business, there shall be allowed as a credit against 
the tax imposed by subtitle A for the first taxable 
year beginning in 2020 an amount equal to the less-
er of— 
‘‘(A) 30 percent of qualified gross receipts 
of such qualifying business for the first taxable 
year beginning in 2019, or 
‘‘(B) $120,000. 
‘‘(2) SPECIAL RULE.—In the case of— 
‘‘(A) a qualifying business which did not 
file a tax return for the taxable year described 
in paragraph (1)(A), or 
‘‘(B) a sole proprietorship for which gross 
receipts were not reported on a return of tax 
for such taxable year, 
such paragraph shall be applied by substituting 
‘2018’ for ‘2019’. 
‘‘(3) QUALIFIED
GROSS
RECEIPTS.—For pur-
poses of paragraph (1)(A), the term ‘qualified gross 
receipts’ means gross receipts of the qualifying busi-
ness which are effectively connected with the conduct 
of a trade or business within the United States 
(within the meaning of section 864(c), determined 
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by substituting ‘qualifying business’ for ‘nonresident 
alien individual or a foreign corporation’ or for ‘for-
eign corporation’ each place it appears) for the ap-
plicable taxable year under paragraph (1)(A), as re-
ported by the taxpayer on— 
‘‘(A) in the case of a qualifying business 
which is a partnership, the return required to 
be filed under section 6031, 
‘‘(B) in the case of a qualifying business 
which is an S corporation, the return required 
to be filed under section 6037, and 
‘‘(C) in the case of any other qualifying 
business, the return of tax for the taxable year. 
‘‘(b) QUALIFYING BUSINESS.— 
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the term ‘qualifying business’ means any per-
son which— 
‘‘(A) meets the gross receipts test of sub-
section (c) of section 448 for the applicable tax-
able year under subsection (a)(1)(A), except 
that subsection (c) of section 448 shall be ap-
plied— 
‘‘(i) without regard to paragraph (4) 
of such subsection, and 
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