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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

Status

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

Sponsors

Subjects

Discovery layer

Source updated

28 August 2025

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.

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Documents

1 official file

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