Details of Public Law 117-2, section 5003 , Support for Restaurants

This section establishes the Restaurant Revitalization Fund and appropriates $28.6 billion for the SBA to provide grants to an eligible entity. During the covered period, grants can be used for certain expenses incurred as a direct result of, or during, the COVID–19 pandemic. The specific expenses generally include payroll costs, principal or interest on mortgage payments, rent payments, utilities, maintenance expenses, supplies, food and beverage expenses, covered supplier costs, operational expenses, paid sick leave, and other expenses SBA determines to be essential to maintaining the eligible entity.

Eligible entities can receive a grant amount equal to their "pandemic-related revenue loss," which is defined as the eligible entity's gross receipts during 2020 minus their gross receipts during 2019, if the sum is more than $0. Different rules apply for eligible entities not in operation for all of 2019 that opened during 2020, or had incurred certain expenses but had not opened by the time of application. The aggregate grant amount cannot exceed $10 million to an eligible entity and any affiliated businesses of the eligible entity, and is limited to $5 million per physical location of the eligible entity. Eligible entities that do not use all grant funds or permanently cease operations on or before the last day of the covered period will be required to return any funds not used for allowable expenses.