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United States · Bill · S

S. 2209 (110th)

Research Credit Improvement Act of 2007

referredUnited States· United States Congress· EN

Introduced

19 October 2007

Last action

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S13154-13155)

Sponsors

Subjects

Discovery layer

Source updated

5 December 2025

Summary

Research Credit Improvement Act of 2007 - Amends the Internal Revenue Code to revise the tax credit for increasing research activities by: (1) phasing-in increases in the alternative simplified tax credit rate through 2009; (2) establishing a 20% alternative simplified tax credit rate in 2010 in lieu of the standard research tax credit rate; (3) increasing the amount of basic and contract research expenses eligible for such tax credit; and (4) making such tax credit permanent.

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Documents

3 official files

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