United States · Bill · HR
H.R. 5332 (97th)
Long-Range Research and Development Tax Planning Act of 1982
Introduced
25 January 1982
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
29 August 2025
Summary
Long-Range Research and Development Tax Planning Act of 1982 - Amends the Internal Revenue Code to make permanent the income tax credit for increased research activities. Requires the allocation of all expenditures made for research and experimentation conducted in the United States to United States source income, for income tax purposes.
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 25 January 1982
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/97th-congress/house-bill/5332
- Open data entity: https://api.congress.gov/v3/bill/97/hr/5332