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United States · Bill · HR

H.R. 2472 (97th)

Research and Experimentation Equipment Donations Tax Act of 1981

openUnited States· United States Congress· EN

Introduced

11 March 1981

Last action

4 August 1981 · Committee

Status

See H.R.4242.

Sponsors

Rep. Shannon, James M. [D-MA-5], Rep. Duncan, John J. [R-TN-2], Rep. Frank, Barney [D-MA-4], Rep. Robinson, J. Kenneth [R-VA-7], Rep. Heckler, Margaret M. [R-MA-10], Rep. Scheuer, James H. [D-NY-8], Rep. Boland, Edward P. [D-MA-2], Rep. Pepper, Claude [D-FL-18], Rep. Murphy, Austin J. [D-PA-20], Rep. Rose, Charlie [D-NC-7], Rep. Vento, Bruce F. [D-MN-4], Rep. Coyne, James K. [R-PA-8], Rep. Frenzel, Bill [R-MN-3], Rep. Ireland, Andrew P. [R-FL-10], Rep. Rousselot, John H. [R-CA-26], Rep. Ottinger, Richard L. [D-NY-20], Rep. Kildee, Dale E. [D-MI-5], Rep. Ford, William D. [D-MI-13], Rep. Conyers, John, Jr. [D-MI-13], Rep. Pickle, J. J. [D-TX-10], Rep. Hance, Kent R. [D-TX-19], Rep. Mineta, Norman Y. [D-CA-15], Rep. Bedell, Berkley W. [D-IA-6], Sen. Simon, Paul [D-IL]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Official sourceView documentsShare

Summary

Research and Experimentation Equipment Donations Tax Act of 1981 - Amends the Internal Revenue Code to provide an unrestricted income tax deduction for qualified research or education contributions by a corporation to a governmental unit or tax-exempt organization if: (1) the property donated is constructed by the taxpayer; (2) the contribution is made not later than two years after construction is complete; (3) the property is not exchanged for value; (4) the property is to be used by the donee solely for research or educational purposes; and (5) the taxpayer receives a written statement from the donee and certifying compliance with the use requirements of this Act. Provides that the amount of the charitable contribution shall not be reduced for such qualified research or education contributions. Provides special rules for inventory placed in service by the taxpayer.

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

Timeline

  1. 11 March 1981

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 11 March 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 11 March 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 4 August 1981

    Committee

    See H.R.4242.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

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Sources

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