United States · Bill · S
S. 2049 (102nd)
A bill to amend the Internal Revenue Code of 1986 to allow a credit for payments or contributions to certain cooperation research organizations.
Introduced
25 November 1991
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to allow a tax credit for a percentage of contributions to qualified cooperative research organizations for qualified cooperative research expenditures. Coordinates such credit with the credit for clinical testing expenses for certain drugs for rare diseases or conditions and the deductions for certain expenses for which credits are allowable.
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Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 25 November 1991
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/2049
- Open data entity: https://api.congress.gov/v3/bill/102/s/2049