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United States · Bill · S

S. 58 (100th)

Research and Development Incentive Act of 1987

openUnited States· United States Congress· EN

Introduced

6 January 1987

Last action

3 April 1987 · Committee

Status

Subcommittee on Taxation and Debt Management. Hearings held. Hearings printed: S.Hrg. 100-156.

Sponsors

Sen. Danforth, John C. [R-MO], Sen. Baucus, Max [D-MT], Sen. Wallop, Malcolm [R-WY], Sen. Boren, David L. [D-OK], Sen. Durenberger, Dave [R-MN], Sen. Mitchell, George J. [D-ME], Sen. Wilson, Pete [R-CA], Sen. DeConcini, Dennis [D-AZ], Sen. Kerry, John F. [D-MA], Sen. Cranston, Alan [D-CA], Sen. Bingaman, Jeff [D-NM], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Symms, Steven D. [R-ID], Sen. Cochran, Thad [R-MS], Sen. Heflin, Howell [D-AL], Sen. Lautenberg, Frank R. [D-NJ], Sen. Rockefeller, John D., IV [D-WV], Sen. McCain, John [R-AZ], Sen. Helms, Jesse [R-NC], Sen. Harkin, Tom [D-IA], Sen. Breaux, John B. [D-LA], Sen. Grassley, Chuck [R-IA], Sen. Evans, Daniel J. [R-WA], Sen. Thurmond, Strom [R-SC], Sen. Gore, Albert, Jr. [D-TN], Sen. Shelby, Richard C. [R-AL], Sen. Bond, Christopher S. [R-MO], Sen. Specter, Arlen [R-PA], Sen. Sanford, Terry [D-NC], Sen. Weicker, Lowell P., Jr. [R-CT], Sen. Rudman, Warren [R-NH], Sen. Glenn, John H., Jr. [D-OH], Sen. Adams, Brock [D-WA], Sen. Simpson, Alan K. [R-WY], Sen. Pell, Claiborne [D-RI]

Subjects

Taxation

Source updated

28 August 2025

Taxation

Official sourceView documentsShare

Summary

Research and Development Incentive Act of 1987 - Amends the Internal Revenue Code to make permanent the income tax credit for increasing research activities. (Present law terminates such credit as of December 31, 1988.) Increases the amount of such credit from 20 to 25 percent of the increase in expenses of such research activities.

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

Timeline

  1. 6 January 1987

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 6 January 1987

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 3 April 1987

    Committee

    Subcommittee on Taxation and Debt Management. Hearings held. Hearings printed: S.Hrg. 100-156.

    Source: Committee

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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