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S 351 104th Congress Senate Taxation Income tax Research and development tax credit Science, Technology, Communications

A bill to amend the Internal Revenue Code of 1986 to make permanent the credit for increasing research activities.

Introduced: February 3, 1995 See on congress.gov
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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
Feb 3, 1995
Read twice and referred to the Committee on Finance.
Feb 3, 1995
Sponsor introductory remarks on measure. (CR S2124-2126)
Feb 3, 1995
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to make permanent the credit for increasing research activities.

What's happening now February 3, 1995

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 803 Identical bill To amend the Internal Revenue Code of 1986 to make permanent the credit for increasing research activities.
 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 29, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). S. 351: A bill to amend the Internal Revenue Code of 1986 to make permanent the credit for increasing research activities.. 104th Congress. Open America. https://openamerica.io/bill/104-S-351/
MLA
"S. 351: A bill to amend the Internal Revenue Code of 1986 to make permanent the credit for increasing research activities.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-S-351/.
Bluebook (legal)
S. 351, 104th Cong. (2026), https://openamerica.io/bill/104-S-351/.
Markdown link
[S. 351: A bill to amend the Internal Revenue Code of 1986 to make permanent the credit for increasing research activities.](https://openamerica.io/bill/104-S-351/)
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