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United States · Bill · HR

H.R. 1416 (101st)

Research and Experimental Credit Extension and Reform Act of 1989

referredUnited States· United States Congress· EN

Introduced

15 March 1989

Last action

15 March 1989 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Jenkins, Edgar L. [D-GA-9], Rep. Frenzel, Bill [R-MN-3], Rep. Pickle, J. J. [D-TX-10], Rep. Matsui, Robert T. [D-CA-5], Rep. Downey, Thomas J. [D-NY-2], Rep. Andrews, Michael [D-TX-25], Rep. Jacobs, Andrew, Jr. [D-IN-10], Rep. Archer, Bill [R-TX-7], Rep. Ford, Harold E. [D-TN-9], Rep. Crane, Philip M. [R-IL-8], Rep. Gephardt, Richard A. [D-MO-3], Rep. Thomas, William M. [R-CA-21], Rep. Guarini, Frank J. [D-NJ-14], Sen. Brown, Hank [R-CO], Rep. Anthony, Beryl, Jr. [D-AR-4], Rep. Chandler, Rod D. [R-WA-8], Rep. Flippo, Ronnie G. [D-AL-5], Sen. Dorgan, Byron L. [D-ND], Rep. Johnson, Nancy L. [R-CT-5], Rep. Kennelly, Barbara B. [D-CT-1], Rep. Coyne, William J. [D-PA-14], Rep. Sundquist, Don [R-TN-7], Rep. Moody, Jim [D-WI-5], Rep. Vander Jagt, Guy [R-MI-9], Rep. McGrath, Raymond J. [R-NY-5], Rep. Gradison, Willis D., Jr. [R-OH-2], Rep. Mineta, Norman Y. [D-CA-15], Sen. Markey, Edward J. [D-MA], Rep. Morella, Constance A. [R-MD-8], Rep. Boehlert, Sherwood [R-NY-24], Rep. AuCoin, Les [D-OR-1], Rep. McHugh, Matthew F. [D-NY-28], Rep. Rowland, John G. [R-CT-5], Rep. Atkins, Chester G. [D-MA-5], Rep. Mavroules, Nicholas [D-MA-6], Rep. Skelton, Ike [D-MO-4], Rep. Wilson, Charles [D-TX-2], Rep. Hatcher, Charles [D-GA-2], Rep. Moakley, John Joseph [D-MA-9], Rep. Neal, Richard E. [D-MA-1], Rep. Rhodes, John J., III [R-AZ-1], Rep. Henry, Paul B. [R-MI-5], Rep. Owens, Wayne [D-UT-2], Del. Fauntroy, Walter E. [D-DC-At Large], Rep. Whittaker, Bob [R-KS-5], Rep. Frank, Barney [D-MA-4], Rep. McCrery, Jim [R-LA-4], Rep. Bustamante, Albert G. [D-TX-23]

Subjects

Taxation

Source updated

26 August 2025

Taxation

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Summary

Research and Experimental Credit Extension and Reform Act of 1989 - Amends the Internal Revenue Code to make permanent the income tax credit for qualified research expenditures by repealing the provisions that would terminate the credit for expenses incurred or paid after 1989. Revises the method for computing: (1) base period research expenses, adding a factor reflecting the gross national product growth rate; and (2) the tax credit, adding an alternative computation component. Applies the credit to in-house research expenses that the taxpayer pays or incurs for the principal purpose of using the research results in the active conduct of a future trade or business.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 15 March 1989

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 15 March 1989

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 15 March 1989

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

2 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN

    ViewDownloadOpen at official source

  • Introduced in House

    summary · EN · 15 March 1989

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

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Sponsors

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Related records

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Sources

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