United States · Bill · HR
H.R. 4438 (113th)
American Research and Competitiveness Act of 2014
Introduced
9 April 2014
Last action
12 May 2014 · Introduced
Status
Received in the Senate.
Sponsors
KEVIN BRADY, John Larson, Erik Paulsen, Anna Eshoo, Rep. McCaul, Michael T. [R-TX-10], Rep. Matsui, Doris O. [D-CA-7], SAM JOHNSON, Richard Neal, Rep. Schock, Aaron [R-IL-18], Sen. Luján, Ben Ray [D-NM], Lynn Jenkins, Tom Reed, Linda Sánchez, Rep. Kelly, Mike [R-PA-16], Rep. Boustany, Charles W., Jr. [R-LA-3], Trent Franks, Sen. Young, Todd [R-IN], Tom Marino, Rep. Honda, Michael M. [D-CA-17], Rep. Griffin, Tim [R-AR-2], RON KIND, Eric Swalwell, Mike Coffman, WALTER JONES
Subjects
Taxation
Source updated
7 April 2025
Summary
American Research and Competitiveness Act of 2014 - Amends the Internal Revenue Code to revise the formula for calculating the amount of the reseach tax credit and make such revised credit permanent.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
9 April 2014
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
9 April 2014
Introduced
Introduced in House
Source: IntroReferral
9 April 2014
Introduced
Introduced in House
Source: IntroReferral
29 April 2014
Vote
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 22 - 12.
Source: Committee
29 April 2014
Committee
Committee Consideration and Mark-up Session Held.
Source: Committee
2 May 2014
Calendars
Placed on the Union Calendar, Calendar No. 319.
Source: Calendars
2 May 2014
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-431.
Source: Committee
2 May 2014
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-431.
Source: Committee
6 May 2014
Reported
Rules Committee Resolution H. Res. 569 Reported to House. Rule provides for consideration of H.R. 4438 with 1 hour and 30 minutes of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments. All points of order against consideration of the bill are waived. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted.
Source: Floor
7 May 2014
Passed
Rule H. Res. 569 passed House.
Source: Floor
8 May 2014
Floor
Rule provides for consideration of H.R. 4438 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments. All points of order against consideration of the bill are waived. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted.
Source: Floor
8 May 2014
Floor
The previous question was ordered pursuant to the rule. (consideration: CR H3988)
Source: Floor
8 May 2014
Reported
Considered under the provisions of rule H. Res. 569. (consideration: CR H3980-3985; text of measure as reported in House: CR H3980-3981)
Source: Floor
9 May 2014
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
9 May 2014
Vote
On passage Passed by the Yeas and Nays: 274 - 131 (Roll no. 211). (text: CR 5/8/2014 H3980-3981)
Source: Floor
9 May 2014
Vote
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 274 - 131 (Roll no. 211).(text: CR 5/8/2014 H3980-3981)
Source: Floor
9 May 2014
Vote
On motion to recommit with instructions Failed by the Yeas and Nays: 191 - 209 (Roll no. 210).
Source: Floor
9 May 2014
Floor
The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H4022)
Source: Floor
9 May 2014
Floor
DEBATE - The House proceeded with 10 minutes of debate on the Kirkpatrick motion to recommit with instructions. The instructions contained in the motion seek to ensure that businesses can only claim the Research and Development credit for expenses attributable to wages if they: (1) guarantee female employees receive equal pay for equal work; (2) give priority to hiring unemployed Americans, especially veterans; and (3) do not outsource American jobs. Additionally, the motion ensures that the underlying legislation cannot take effect if it increases the deficit.
Source: Floor
9 May 2014
Floor
Mrs. Kirkpatrick moved to recommit with instructions to the Committee on Ways and Means. (consideration: CR H4021-4022; text: CR H4021)
Source: Floor
9 May 2014
Floor
Considered as unfinished business. (consideration: CR H4021-4023)
Source: Floor
12 May 2014
Introduced
Received in the Senate.
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Received in Senate · 12 May 2014 · Official file
- Engrossed in House · 9 May 2014 · Official file
- Reported in House · 2 May 2014 · Official file
- Introduced in House · 9 April 2014 · Official file
Documents
11 official files
Received in Senate (text)
Received in Senate (text)
Received in Senate · EN · 12 May 2014
Received in Senate (PDF)
Received in Senate · EN · 12 May 2014
Engrossed in House (text)
Engrossed in House · EN · 9 May 2014
Engrossed in House (PDF)
Engrossed in House · EN · 9 May 2014
Passed House amended
summary · EN · 9 May 2014
Reported in House (text)
Reported in House · EN · 2 May 2014
Reported in House (PDF)
Reported in House · EN · 2 May 2014
Reported to House with amendment(s)
summary · EN · 2 May 2014
Introduced in House (text)
Introduced in House · EN · 9 April 2014
Introduced in House (PDF)
Introduced in House · EN · 9 April 2014
Introduced in House
summary · EN · 9 April 2014
Sponsors
- KEVIN BRADY · R · Sponsor
- John Larson · D · Sponsor
- Erik Paulsen · R · Sponsor
- Anna Eshoo · D · Sponsor
- Rep. McCaul, Michael T. [R-TX-10] · R · Sponsor
- Rep. Matsui, Doris O. [D-CA-7] · D · Sponsor
- SAM JOHNSON · R · Sponsor
- Richard Neal · D · Sponsor
- Rep. Schock, Aaron [R-IL-18] · R · Sponsor
- Sen. Luján, Ben Ray [D-NM] · D · Cosponsor
- Lynn Jenkins · R · Cosponsor
- Tom Reed · R · Cosponsor
- Linda Sánchez · D · Cosponsor
- Rep. Kelly, Mike [R-PA-16] · R · Cosponsor
- Rep. Boustany, Charles W., Jr. [R-LA-3] · R · Cosponsor
- Trent Franks · R · Cosponsor
- Sen. Young, Todd [R-IN] · R · Cosponsor
- Tom Marino · R · Cosponsor
- Rep. Honda, Michael M. [D-CA-17] · D · Cosponsor
- Rep. Griffin, Tim [R-AR-2] · R · Cosponsor
- RON KIND · D · Cosponsor
- Eric Swalwell · D · Cosponsor
- Mike Coffman · R · Cosponsor
- WALTER JONES · R · Cosponsor
- · hswm00 · Standing
Related records
- related to → Tax Reform Act of 2014
- related to → Jobs for America Act
- related to → Providing for consideration of the bill (H.R. 10) to amend the charter school program under the Elementary and Secondary Education Act of 1965; relating to consideration of the bill (H.R. 4438) to amend the Internal Revenue Code of 1986 to simplify and make permanent the research credit; and for other purposes.
- related to → Providing for consideration of the bill (H.R. 4438) to amend the Internal Revenue Code of 1986 to simplify and make permanent the research credit.
- related to ← American Renaissance in Manufacturing Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/113th-congress/house-bill/4438
- Open data entity: https://api.congress.gov/v3/bill/113/hr/4438
- us · 113-hr-4438 · source updated 7 April 2025