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S 752 102th Congress Senate

R & E Permanent Resolution Act of 1991

Official title: A bill to amend the Internal Revenue Code of 1986 to make the allocation of research and experimental expenditures permanent.

Introduced: March 21, 1991 See on congress.gov
Taxation AccountingIncome taxResearch and developmentTax administration
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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
Mar 21, 1991
Read twice and referred to the Committee on Finance.
Mar 21, 1991
Introduced in Senate
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 Latest action March 21, 1991

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

R & E 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 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Mar 21, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). S. 752: R & E Permanent Resolution Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-S-752/
MLA
"S. 752: R & E Permanent Resolution Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-S-752/.
Bluebook (legal)
S. 752, 102nd Cong. (2026), https://openamerica.io/bill/102-S-752/.
Markdown link
[S. 752: R & E Permanent Resolution Act of 1991](https://openamerica.io/bill/102-S-752/)
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