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S 405 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 to allow greater opportunity to elect the alternative incremental credit.

Introduced: March 5, 1997 See on congress.gov
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 5, 1997
Read twice and referred to the Committee on Finance.
Mar 5, 1997
Sponsor introductory remarks on measure. (CR S1991-1993)
Mar 5, 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. Removes a restriction on electing the alternative incremental credit.

What's happening now March 5, 1997

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 947 Identical bill To amend the Internal Revenue Code of 1986 to permanently extend the research credit and to allow greater opportunity t…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2 Republican 1
D
Durbin, Richard J.
Illinois · Apr 17, 1997
 R
Grassley, Chuck
Iowa · Mar 10, 1997
 D
Murray, Patty
Washington · Mar 5, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). S. 405: A bill 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-S-405/
MLA
"S. 405: A bill 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-S-405/.
Bluebook (legal)
S. 405, 105th Cong. (2026), https://openamerica.io/bill/105-S-405/.
Markdown link
[S. 405: A bill 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-S-405/)
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