A bill to amend the Internal Revenue Code of 1954 to disallow the research and experimentation credit for contributions of certain scientific property used for research.

openUnited States· United States Congress· EN

Introduced

29 June 1983

Last action

—

Status

Committee on Finance requested executive comment from OMB, Treasury Department.

Summary

Amends the Internal Revenue Code to provide that the cost of certain scientific property for which a charitable contribution deduction is allowable shall not be treated as a qualified research expense for purposes of the income tax credit for increasing research activities.

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Documents

1 official file

Introduced in Senate
summary · EN · 29 June 1983
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/senate-bill/1585
Open data entity: https://api.congress.gov/v3/bill/98/s/1585