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United States · Bill · S

S. 2256 (97th)

Research and Development Tax Planning Act of 1982

openUnited States· United States Congress· EN

Introduced

23 March 1982

Last action

25 March 1982 · Committee

Status

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

Sponsors

Sen. Wallop, Malcolm [R-WY], Sen. Danforth, John C. [R-MO], Sen. D'Amato, Alfonse [R-NY], Sen. Glenn, John H., Jr. [D-OH], Sen. Bradley, Bill [D-NJ]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Official sourceView documentsShare

Summary

Research and Development Tax Planning Act of 1982 - Amends the Internal Revenue Code to make permanent the income tax credit for increased research activities. Requires the allocation of all expenditures made for research and experimentation conducted in the United States to United States source income, for income tax purposes.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 23 March 1982

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 23 March 1982

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 25 March 1982

    Committee

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

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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