United States · Bill · HR
H.R. 5048 (101st)
To amend the Internal Revenue Code of 1986 to clarify the application of section 174, relating to research and experimental expenditures, to publishers of instructional materials.
Introduced
14 June 1990
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to treat qualified instructional materials as research and experimental expenses deductible from a publisher's gross income as business expenses.
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Votes
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Versions
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 14 June 1990
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/101st-congress/house-bill/5048
- Open data entity: https://api.congress.gov/v3/bill/101/hr/5048