# 117-hr-6428: Brick and Mortar Small Business Tax Credit Act of 2022

117-hr-6428, Brick and Mortar Small Business Tax Credit Act of 2022, is a 117th Congress bill sponsored by Rep. Khanna, Ro [D-CA-17] (D-CA); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/117-hr-6428
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 117-hr-6428
- Congress: 117
- Title: Brick and Mortar Small Business Tax Credit Act of 2022
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2022-01-19
- Sponsor: Rep. Khanna, Ro [D-CA-17] (D-CA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Brick and Mortar Small Business Tax Credit Act of 2022 This bill allows a new state and local general sales tax credit through 2026 for certain small businesses whose business gross receipts for the taxable year do not exceed $2 million and that were generated by a specified percentage of in-person sales. The amount of the credit is 5% of business gross receipts not exceeding $1 million. The bill also requires the Small Business Administration to conduct a public awareness campaign to inform small businesses of this tax credit.

## Related bills

- 117-hr-4693: Global Malnutrition Prevention and Treatment Act of 2021
- 117-hr-3537: Accelerating Access to Critical Therapies for ALS Act
- 117-hr-3076: Postal Service Reform Act of 2022
- 117-hr-3525: Commission To Study the Potential Creation of a National Museum of Asian Pacific American History and Culture Act
- 117-hr-1193: Cardiovascular Advances in Research and Opportunities Legacy Act
- 117-hr-7535: Quantum Computing Cybersecurity Preparedness Act

## Sources
- [117-hr-6428 on Congress.gov](https://www.congress.gov/bill/117th-congress/house-bill/6428)

## Related
- [117-hr-4693: Global Malnutrition Prevention and Treatment Act of 2021](https://policyrisk.com/legislation/117-hr-4693)
- [117-hr-3537: Accelerating Access to Critical Therapies for ALS Act](https://policyrisk.com/legislation/117-hr-3537)
- [117-hr-3076: Postal Service Reform Act of 2022](https://policyrisk.com/legislation/117-hr-3076)
- [117-hr-3525: Commission To Study the Potential Creation of a National Museum of Asian Pacifi…](https://policyrisk.com/legislation/117-hr-3525)
- [117-hr-1193: Cardiovascular Advances in Research and Opportunities Legacy Act](https://policyrisk.com/legislation/117-hr-1193)
- [117-hr-7535: Quantum Computing Cybersecurity Preparedness Act](https://policyrisk.com/legislation/117-hr-7535)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/117-hr-6428 (as of 2025-11-18).