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S 1464 105th Congress Senate Taxation Business income tax Commerce Income tax Research and development tax credit Science, Technology, Communications

A bill to amend the Internal Revenue Code of 1986 to permanently extend the research credit, and for other purposes.

Introduced: November 8, 1997 See on congress.gov
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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 8, 1997
Read twice and referred to the Committee on Finance.
Nov 8, 1997
Sponsor introductory remarks on measure. (CR S12131-12132)
Nov 8, 1997
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. Increases the alternative incremental credit rates.

What's happening now November 8, 1997

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1464: A bill to amend the Internal Revenue Code of 1986 to permanently extend the research credit, and for other purposes.. 105th Congress. Open America. https://openamerica.io/bill/105-S-1464/
MLA
"S. 1464: A bill to amend the Internal Revenue Code of 1986 to permanently extend the research credit, and for other purposes.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-1464/.
Bluebook (legal)
S. 1464, 105th Cong. (2026), https://openamerica.io/bill/105-S-1464/.
Markdown link
[S. 1464: A bill to amend the Internal Revenue Code of 1986 to permanently extend the research credit, and for other purposes.](https://openamerica.io/bill/105-S-1464/)
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