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S 1617 100th Congress Senate Taxation Accounting Income tax Research and development Science and technology Tax deductions

A bill to amend the Internal Revenue Code of 1986 with respect to the allocation of research and experimental expenditures.

Introduced: August 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 6, 1987
Read twice and referred to the Committee on Finance.
Aug 6, 1987
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to increase from 50 percent to 67 percent the amount of research and development expenditures that a company must allocate to income from sources within the United States. Establishes a special rule for the qualified research and experimental expenditures required by governmental entities.

Requires companies to report on a consolidated basis with respect to the expenditures associated with this source rule.

What's happening now August 6, 1987

Read twice and referred to the Committee on Finance.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Aug 6, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1617: A bill to amend the Internal Revenue Code of 1986 with respect to the allocation of research and experimental expenditures.. 100th Congress. Open America. https://openamerica.io/bill/100-S-1617/
MLA
"S. 1617: A bill to amend the Internal Revenue Code of 1986 with respect to the allocation of research and experimental expenditures.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-S-1617/.
Bluebook (legal)
S. 1617, 100th Cong. (2026), https://openamerica.io/bill/100-S-1617/.
Markdown link
[S. 1617: A bill to amend the Internal Revenue Code of 1986 with respect to the allocation of research and experimental expenditures.](https://openamerica.io/bill/100-S-1617/)
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