Federal Resources

Throughout the COVID-19 pandemic, the National Restaurant Association and our state restaurant association partners have advocated at the federal, state, and local levels of government for policies and comprehensive relief packages that will allow restaurants to survive this crisis. Below are policy documents and resources that the National Restaurant Association has put out related to COVID-19 at the federal level.

Visit the state and local resource pages for more information on those efforts.

For all Association resources on the coronavirus, visit restaurant.org/covid19.

Letter to IRS on ERTC Delays
November 15, 2021

In light of the termination of the 4th quarter of the COVID employee retention tax credit (ERTC), restaurants are asking for the Department of Treasury and IRS to 1) speed the ERTC payment process so that eligible applications are honored by December 31, 2021, 2) allow businesses to delay income tax payments for Q4 by six months, and 3) ensure deferred payments are not subject to any penalties or interest.

Use Caution when Planning ERTC for OCT-DEC
November 10, 2021

While the employee retention tax credit (ERTC) remains in effect for the fourth quarter (October – December) of 2021, Congress is considering infrastructure legislation that may eliminate ERTC eligibility for this three-month period. Restaurants should consider planning for the scenario that the ERTC is not available for October-December 2021.

Press Release: Restaurant Industry Provides White House Solutions to Impact Supply Chain Shortages and Delays
November 1, 2021

The National Restaurant Association sent a letter to President Joseph R. Biden, highlighting how supply chain challenges and inflation are weighing down restaurant industry rebuilding and suggesting solutions that would have a long-term impact if implemented.

Video Explaining Tax Implications for Restaurants in BBBA

National Restaurant Association’s Director of Healthcare & Tax Policy Aaron Frazier breaks down the potential tax increases and how it would impact restaurants in the proposed “Build Back Better Act” of 2021.

Association Letter to Hill Leaders on BBBA | September 29, 2021

Association letter to Hill leaders explaining the potential negative consequences of specific tax increases in BBBA.

How BBBA Affects Restaurants | October 4, 2021

Congress is considering a $78 to $147 billion tax increase that reduces a Small Business Tax Deduction, which is currently utilized by the vast majority of restaurants. Nine in 10 restaurants are small businesses, operating on thin margins, who cannot absorb significant tax increases. The National Restaurant Association strongly opposes any tax increases on restaurants as they continue to face the economic effects of COVID-19.

Policy Brief: COVID Economic Injury Disaster Loan (COVID EIDL) Expansion | September 9, 2021

The U.S. Small Business Administration (SBA) announced new flexibilities and enhancements for COVID Economic Injury Disaster Loans (EIDL) program. Among the changes are enhanced loan amounts, expanded use of funds, and broader eligibility rules. Read more in our EIDL fact sheet.

Letter to SBA and Congressional Leaders on | June 17th, 2021

The National Restaurant Association sent a letter to the Small Business Administrations and Congressional leaders on behalf of the 2965 restaurants owners who had their RRF grants rescinded to comply with a federal court ruling.

Employee Retention Tax Credit Fact Sheet | Aug 5th, 2021

The National Restaurant Association released new analysis for the COVID-19 Employee Retention Tax Credit, which was enhanced in the Taxpayer Certainty & Disaster Tax Relief Act of 2020 and expanded by the American Rescue Plan Act of 2021.

Raise the Wage Fact Sheet | April 8th, 2021

The National Restaurant Association released legislative analysis for Raise the Wage Act of 2021.

Tip Credit Fact Sheet | April 6th, 2021

The National Restaurant Association released legislative analysis for Raise the Wage Act of 2021, which includes the elimination of the tip credit.

Do No Harm Fact Sheet | April 6th, 2021

Restaurant Revitalization Fund Fact Sheet | March 9th, 2021

The American Rescue Plan Act established a $28.6 billion “Restaurant Revitalization Fund” (RRF) within the U.S. Small Business Administration (SBA).

Immigration Fact Sheet | March 9th, 2021

Letter to Congressional Leaders on Raise the Wage Act | February 16th, 2021

The National Restaurant Association sent a letter to Congressional leaders voicing strong concerns with including the Raise the Wage Act in the pending stimulus bill.

Raise the Wage Survey Infographic | February 15th, 2021 To assess the impact of a proposed increase in the federal minimum wage, the National Restaurant Association conducted a survey of 2,000 restaurant operators February 2-9, 2021. Respondents were presented with the Raise the Wage Act of 2021, which would increase the federal minimum wage to $15 by 2025 and eliminate the tipped wage by 2027.</p.

Minimum Wage Impact Story | February 15th, 2021

To assess the potential impact of a proposed increase in the federal minimum wage, the National Restaurant Association conducted a survey of 2,000 restaurant operators February 2-9, 2021. Respondents were presented with the Raise the Wage Act of 2021, which would increase the federal minimum wage to $15 by 2025 and eliminate the tipped wage by 2027.

RESTAURANTS Act of 2021 Fact Sheet | February 10th, 2021

The National Restaurant Association released legislative analysis for RESTAURANTS Act of 2021.

COVID-19 Update: Litigation & Restaurant Closures

Restaurant Law Center Executive Director Angelo Amador provides a status report on RLC litigation efforts regarding the wave of restaurant closures, particularly due to outdoor dining bans from state and local authorities implemented in contradiction with the best available medical and scientific data.

PPP 2ND DRAW: HELPING RESTAURANTS + SMALL BUSINESSES | January 8th, 2021

The latest COVID-19 pandemic relief bill, approved in late December, created a second draw of Paycheck Protection Program (PPP) loans. Eligible restaurants and small businesses can access $284.5 billion in new PPP loans, which can be fully forgiven if proceeds are used for allowable expenses during a selected 8-week or 24-week period that begins after the proceeds are received. This document outlines new rules published by the federal government January 6.

Fact Sheet on December COVID-19 Relief Bill | December 21st, 2020

Congress has agreed on a $900 billion pandemic relief bill that includes several items that will benefit restaurants.  This fact sheet details the various provisions that help restaurants.

Letter to Congress| December 7th, 2020

The Association wrote to Congressional leaders about serious economic consequences for restaurants

December Industry survey | December 7th, 2020

Industry survey of restaurant industry health

Background Document | December 7th, 2020

Why restaurants can benefit from another round of PPP

Blueprint for Revival Action Plan | July 15th, 2020

The National Restaurant Association released a Blueprint for Revival Action Plan that outlines our proposed response to COVID-19.

Letter to Congressional Leaders on Blueprint for Restaurant Revival| July 15th, 2020

The National Restaurant Association sent a letter to Congressional leaders urging them to take action on the Association’s Blueprint for Restaurant Revival

Blueprint for Revival One Pager| July 15th, 2020

The National Restaurant Association released a Blueprint for Revival from COVID-19.

Paycheck Protection Program (PPP) Flexibility Act Analysis | May 28th, 2020

The National Restaurant Association released legislative analysis for HR 7010, which makes positive improvements to PPP.

Blueprint for Recovery Action Plan | April 20th, 2020

The National Restaurant Association released a Blueprint for Recovery Action Plan that outlines our proposed response to COVID-19.

Blueprint for Recovery One Pager | April 20th, 2020

The National Restaurant Association released a Blueprint for Recovery from COVID-19.

Impact Study Infographic | April 20th, 2020

The National Restaurant Association released an infographic that shows the impact that COVID-19 has had on our industry.

Phase 4 Letter to House-Senate Leaders | April 20th, 2020

The National Restaurant Association sent a letter to House and Senate Leaders encouraging them to take action on Phase 4 COVID-19 relief.

Letter to House and Senate Leaders | April 9th, 2020

The National Restaurant Association sent a letter to Congressional leaders outlining steps that were needed to improve the Paycheck Protection Program (PPP).

COVID Response Letter | March 18th, 2020

The National Restaurant Association sent a letter to Congressional leaders outlining steps they could take to assist the restaurant industry during COVID-19.

Restaurants need relief.

Ask Congress to Replenish the Restaurant Revitalization Fund today!