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HR 1957 100th Congress House Taxation Corporations and Stocks Income tax Research and development Research and development tax credit Science and technology Tax credits

A bill to amend the Internal Revenue Code of 1986 to make permanent the credit for increases in research expenses and for basic research payments.

Introduced: April 6, 1987 See on congress.gov
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 10, 1988
Provisions of Measure Incorporated Into H.R.4333.
Apr 6, 1987
Referred to House Committee on Ways and Means.
Apr 6, 1987
Introduced in House
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 Plain-English summary Congressional Research Service

Makes permanent the income tax credit for qualified research expenditures by repealing the provisions of the Internal Revenue Code that would terminate such credit for expenses incurred or paid after 1988.

What's happening now November 10, 1988

Provisions of Measure Incorporated Into H.R.4333.

 Related & companion bills 1
  • HR 4333 Related bill Technical and Miscellaneous Revenue Act of 1988
 Committees of jurisdiction 1
 Cosponsors 7
All 7 Democratic 5 Republican 2
R
Rogers, Harold
Kentucky · Mar 3, 1988
 R
Smith, Christopher H.
New Jersey · Feb 9, 1988
 D
Pelosi, Nancy
California · Feb 3, 1988
 D
Durbin, Richard J.
Illinois · Dec 9, 1987
 D
Markey, Edward J.
Massachusetts · Oct 29, 1987
 D
Kaptur, Marcy
Ohio · Jun 10, 1987
 D
Wyden, Ron
Oregon · Jun 10, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1957: A bill to amend the Internal Revenue Code of 1986 to make permanent the credit for increases in research expenses and for basic research payments.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-1957/
MLA
"H.R. 1957: A bill to amend the Internal Revenue Code of 1986 to make permanent the credit for increases in research expenses and for basic research payments.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-1957/.
Bluebook (legal)
H.R. 1957, 100th Cong. (2026), https://openamerica.io/bill/100-HR-1957/.
Markdown link
[H.R. 1957: A bill to amend the Internal Revenue Code of 1986 to make permanent the credit for increases in research expenses and for basic research payments.](https://openamerica.io/bill/100-HR-1957/)
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