Skip to main content
HR 1663 102th Congress House

861-R&D Permanent Resolution Act of 1991

Official title: To amend the Internal Revenue Code of 1986 to resolve finally and permanently the application of the regulations under section 861 of such Code to research and experimental expenditures.

Introduced: April 9, 1991 See on congress.gov
Taxation AccountingIncome taxResearch and developmentTax exclusion
Sign in to write a letter Sign in to watch
This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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
Apr 9, 1991
Referred to the House Committee on Ways and Means.
Apr 9, 1991
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action April 9, 1991

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

861-R&D Permanent Resolution Act of 1991 - Amends the Internal Revenue Code to make permanent the rules on the allocation of research and experimental expenditures. (Currently, such rules expire on August 1, 1991.)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Pallone, Frank
New Jersey · Sep 30, 1991
 D
Wyden, Ron
Oregon · May 16, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1663: 861-R&D Permanent Resolution Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1663/
MLA
"H.R. 1663: 861-R&D Permanent Resolution Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1663/.
Bluebook (legal)
H.R. 1663, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1663/.
Markdown link
[H.R. 1663: 861-R&D Permanent Resolution Act of 1991](https://openamerica.io/bill/102-HR-1663/)
Report a problem