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S 1173 101th Congress Senate Taxation Accounting Income tax Research and development Tax deductions

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

Introduced: June 13, 1989 See on congress.gov
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) 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
Jun 13, 1989
Read twice and referred to the Committee on Finance.
Jun 13, 1989
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code with respect to the allocation and apportionment of qualified research and experimental expenditures to sources within and outside the United States for income tax purposes.

Requires that any such expenditures made solely to meet a political jurisdiction's legal requirements concerning products or processes unlikely to yield extrajurisdictional income be allocated only to income within that political jurisdiction.

Increases from 50 to 67 percent the amount of research and experimental expenditures that a company must allocate to income from U.S. sources.

Requires companies to report on a consolidated basis with respect to the expenditures associated with these source rules.

What's happening now June 13, 1989

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 2573 Identical bill To amend the Internal Revenue Code of 1986 with respect to the allocation of research and experimental expenditures.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jun 13, 1989
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1173: A bill to amend the Internal Revenue Code of 1986 with respect to the allocation of research and experimental expenditures.. 101st Congress. Open America. https://openamerica.io/bill/101-S-1173/
MLA
"S. 1173: A bill to amend the Internal Revenue Code of 1986 with respect to the allocation of research and experimental expenditures.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-S-1173/.
Bluebook (legal)
S. 1173, 101st Cong. (2026), https://openamerica.io/bill/101-S-1173/.
Markdown link
[S. 1173: A bill to amend the Internal Revenue Code of 1986 with respect to the allocation of research and experimental expenditures.](https://openamerica.io/bill/101-S-1173/)
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