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United States · Bill · HR

H.R. 7917 (116th)

IGNITE American Innovation Act

referredUnited States· United States Congress· EN

Introduced

31 July 2020

Last action

Status

Referred to the Subcommittee on Select Revenue Measures.

Sponsors

Subjects

Discovery layer

Source updated

3 January 2025

Summary

Innovation and Growth Now by Investing in Tomorrow's Enterprises Act or the IGNITE American Innovation Act This bill allows certain C corporation taxpayers to elect an increased advance refund of net operating loss carryovers attributable to COVID-19 (i.e., coronavirus disease 2019) research expenditures in 2020 and 2021. The bill also allows such taxpayers an advance refund of certain other net operating loss carryovers arising during 2015 through 2021. The bill allows an increased research tax credit for COVID-19 research expenditures paid or incurred on or after February 15, 2020, and before January 1, 2022.

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Documents

3 official files

Introduced in House (text)

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