ENCORES Act

Referred to the Subcommittee on Select Revenue Measures.

Congressional Research Service

Official summary

Version 00 · Introduced in House · Jul 23, 2020

Entertainments New Credit Opportunity for Relief & Economic Sustainability Act or the ENCORES Act

This bill allows certain businesses and tax-exempt entities that conduct live events for which tickets are sold to the general public a tax credit for 50% of any refund made during the period beginning on January 31, 2020, and ending on the enactment date of this bill. The bill defines live event as any live concert, comedy show, sporting event, or theatrical production for which tickets were made available to the general public not less than six weeks prior to the event. The credit does not apply to an entity engaged in professional football, basketball, baseball, or other professional sport.

The ticket refund paid by the entity to a ticket purchaser for a live event includes events cancelled or postponed due to the COVID-19 (i.e., the coronavirus disease 2019) pandemic

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People & committees

Who introduced it

Rep. Kind, Ron [D-WI-3] · D–WI

Committees

Ways and Means Committee

2 cosponsorship records, including any withdrawals

Legislative record

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

Jul 23, 2020
Referred to the Subcommittee on Select Revenue Measures.
Jul 23, 2020
Referred to the House Committee on Ways and Means.
Jul 23, 2020
Introduced in House
Jul 23, 2020
Introduced in House

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in House · Jul 23, 2020 Formatted Text PDF Formatted XML

Related bills identified by Congress.gov

S 4344 · ENCORES Act

Source last updated: Sep 23, 2025. Consult Congress.gov for the current record.

AI Conversation Starters

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Neutral evidence review

Objective

Analyze H.R.7735 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Discuss H.R.7735, 116th Congress: ENCORES Act

Official record: https://www.congress.gov/bill/116th-congress/house-bill/7735

Text version to examine: Introduced in House · 2020-07-23.

Official full text: https://www.congress.gov/116/bills/hr7735/BILLS-116hr7735ih.htm

Imported record last updated by the source: 2025-09-23T12:05:05Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze H.R.7735 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine H.R.7735 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Discuss H.R.7735, 116th Congress: ENCORES Act

Official record: https://www.congress.gov/bill/116th-congress/house-bill/7735

Text version to examine: Introduced in House · 2020-07-23.

Official full text: https://www.congress.gov/116/bills/hr7735/BILLS-116hr7735ih.htm

Imported record last updated by the source: 2025-09-23T12:05:05Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.7735 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine H.R.7735 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

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Discuss H.R.7735, 116th Congress: ENCORES Act

Official record: https://www.congress.gov/bill/116th-congress/house-bill/7735

Text version to examine: Introduced in House · 2020-07-23.

Official full text: https://www.congress.gov/116/bills/hr7735/BILLS-116hr7735ih.htm

Imported record last updated by the source: 2025-09-23T12:05:05Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.7735 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine H.R.7735 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss H.R.7735, 116th Congress: ENCORES Act

Official record: https://www.congress.gov/bill/116th-congress/house-bill/7735

Text version to examine: Introduced in House · 2020-07-23.

Official full text: https://www.congress.gov/116/bills/hr7735/BILLS-116hr7735ih.htm

Imported record last updated by the source: 2025-09-23T12:05:05Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.7735 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.