S 2256 · 97th Congress · Taxation
Research and Development Tax Planning Act of 1982
Bill Progress
✓
Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: Committee on Finance requested executive comment from OMB; Treasury Department.(1982-03-25)
Plain Language Summary
[AI summary unavailable — showing source text]
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.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (4)
2 Democrats2 Republicans