United States · Bill · HR
H.R. 3146 (99th)
High Technology Active Business Act of 1985
Introduced
31 July 1985
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
29 August 2025
Summary
High Technology Active Business Act of 1985 - Amends the Internal Revenue Code to exclude from personal holding company income any computer software royalties derived from the active conduct of a trade or business by the corporation. Sets forth specific rules for determining whether such royalties are derived from the active conduct of a trade or business. Eliminates research or experimental expenditures as an item of tax preference for purposes of the minimum tax for personal holding companies.
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Documents
1 official file
Introduced in House
summary · EN · 31 July 1985
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/99th-congress/house-bill/3146
- Open data entity: https://api.congress.gov/v3/bill/99/hr/3146