American Research and Competitiveness Act of 2015

Summary

American Research and Competitiveness Act of 2015 Amends the Internal Revenue Code to: (1) revise the formula for calculating the amount of the reseach tax credit, (2) make such revised credit permanent, and (3) allow a portion of the research credit as an offset against the alternative minimum tax of an eligible small business.

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Documents

11 official files

• Received in Senate (text)

  Received in Senate · EN · 21 May 2015

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• Received in Senate (PDF)

  Received in Senate · EN · 21 May 2015

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• Engrossed in House (text)

  Engrossed in House · EN · 20 May 2015

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• Engrossed in House (PDF)

  Engrossed in House · EN · 20 May 2015

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• Passed House amended

  summary · EN · 20 May 2015

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• Reported in House (text)

  Reported in House · EN · 14 May 2015

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• Reported in House (PDF)

  Reported in House · EN · 14 May 2015

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• Reported to House with amendment(s)

  summary · EN · 14 May 2015

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• Introduced in House (text)

  Introduced in House · EN · 11 February 2015

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• Introduced in House (PDF)

  Introduced in House · EN · 11 February 2015

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• Introduced in House

  summary · EN · 11 February 2015

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