1. Short title This Act may be cited as the Hospitality and Commerce Job Recovery Act of 2020 . 2. Establishment of tax credit to support the convention and trade show industry (a) In general For purposes of section 38 of the Internal Revenue Code of 1986, the convention and trade show restart credit shall be treated as a credit listed at the end of subsection (b) of such section. For purposes of this section, the convention and trade show restart credit for any taxable year is an amount equal to the sum of— (1) 50 percent of the qualified participation costs paid or incurred by a taxpayer during such taxable year, and (2) in the case of an eligible provider, 100 percent of the qualified restart costs paid or incurred by such provider during such taxable year. (b) Qualified participation costs For purposes of this section, the term qualified participation costs means any costs or expenses paid or incurred by the taxpayer after December 31, 2020, for any employee or officer of the taxpayer to attend a qualified event, including registration fees, lodging, and costs with respect to carrying out an exhibition relating to the taxpayer. Such term shall not include any costs which are not necessary for the attendance of such employee or officer at such event. (c) Eligible provider