United States · Bill · S
S. 2072 (105th)
A bill to amend the Internal Revenue Code of 1986 to enhance the global competitiveness of United States businesses by permanently extending the research credit, and for other purposes.
Introduced
13 May 1998
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to make permanent the credit for increasing research activities. Modifies the fixed-base percentage used in determining such credit. Makes the credit available to additional laboratories and centers. Revises the definition of basic research.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 13 May 1998
Introduced in Senate (PDF)
Introduced in Senate · EN · 13 May 1998
Introduced in Senate
summary · EN · 13 May 1998
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/105th-congress/senate-bill/2072
- Open data entity: https://api.congress.gov/v3/bill/105/s/2072