HR 1359 · 99th Congress · Taxation

A bill to make permanent the allocation under section 861 of the Internal Revenue Code of 1954 of research and experimental expenditures.

Introduced 1985-02-28· Sponsored by Rep. Heftel, Cecil [D-HI-1]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1985-02-28)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Tax Reform Act of 1984 to make permanent the rules relating to the allocation of research and experimental expenditures for purposes of determining income from sources within the United States.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (20)

10 Democrats10 Republicans