United States · Bill · HR
H.R. 2049 (103rd)
To amend the Internal Revenue Code of 1986 to permit taxpayers to elect a nonincremental credit for 5 percent of their aerospace-related research expenditures in lieu of the incremental research credit.
Introduced
10 May 1993
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code to permit taxpayers to elect a nonincremental credit for five percent of the qualified research expenses which are attributable to their aerospace-related business in lieu of the incremental research credit. Limits such election to the first two taxable years after enactment of this Act.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 10 May 1993
Introduced in House (PDF)
Introduced in House · EN · 10 May 1993
Introduced in House
summary · EN · 10 May 1993
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/103rd-congress/house-bill/2049
- Open data entity: https://api.congress.gov/v3/bill/103/hr/2049