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HR 947 105th Congress House

To amend the Internal Revenue Code of 1986 to permanently extend the research credit and to allow greater opportunity to elect the alternative incremental credit.

Introduced: March 19, 1997 See on congress.gov
Taxation Business income taxCommerceIncome taxResearch and development tax creditScience, Technology, Communications
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 5, 1997
See H.R.2014.
Mar 5, 1997
Referred to the House Committee on Ways and Means.
Mar 5, 1997
Sponsor introductory remarks on measure. (CR E380-381)
Mar 5, 1997
Introduced in House
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 Latest action August 5, 1997

See H.R.2014.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to make permanent the credit for increasing research activities. Removes a restriction on electing the alternative incremental credit.

 Related & companion bills 2
  • S 405 Identical bill A bill to amend the Internal Revenue Code of 1986 to permanently extend the research credit and to allow greater opport…
  • HR 2014 Procedurally related Taxpayer Relief Act of 1997
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 6
D
Sherman, Brad
California · May 22, 1997
 D
Bishop, Sanford D.
Georgia · Mar 19, 1997
 D
Clyburn, James E.
South Carolina · Mar 19, 1997
 D
Lofgren, Zoe
California · Mar 19, 1997
 D
DeLauro, Rosa L.
Connecticut · Mar 5, 1997
 D
Neal, Richard E.
Massachusetts · Mar 5, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 947: To amend the Internal Revenue Code of 1986 to permanently extend the research credit and to allow greater opportunity to elect the alternative incremental credit.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-947/
MLA
"H.R. 947: To amend the Internal Revenue Code of 1986 to permanently extend the research credit and to allow greater opportunity to elect the alternative incremental credit.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-947/.
Bluebook (legal)
H.R. 947, 105th Cong. (2026), https://openamerica.io/bill/105-HR-947/.
Markdown link
[H.R. 947: To amend the Internal Revenue Code of 1986 to permanently extend the research credit and to allow greater opportunity to elect the alternative incremental credit.](https://openamerica.io/bill/105-HR-947/)
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