United States · Bill · S
S. 2207 (116th)
Research and Development Tax Credit Expansion Act of 2019
Introduced
23 July 2019
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
5 December 2025
Summary
Research and Development Tax Credit Expansion Act of 2019 This bill modifies the refundable research tax credit for new and small businesses to (1) increase the limit on refundability to $500,000, with an adjustment for inflation; (2) allow refundable amounts to cover all payroll taxes paid by such businesses; and (3) extend eligibility for the credit to small businesses with less than $10 million in gross receipts (currently, less than $5 million). The bill also increases the rate of the alternative simplified tax credit for such businesses.
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 23 July 2019
Introduced in Senate (PDF)
Introduced in Senate · EN · 23 July 2019
Introduced in Senate
summary · EN · 23 July 2019
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/116th-congress/senate-bill/2207
- Open data entity: https://api.congress.gov/v3/bill/116/s/2207