S 1803
106th Congress
Senate
A bill to amend the Internal Revenue Code of 1986 to extend permanently and expand the research tax credit.
Taxation
Business income taxCommerceIncome taxPuerto Rico
More subjectsShow fewer subjects
Research and development tax creditScience, Technology, CommunicationsTerritories (U.S.)
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 27, 1999
Read twice and referred to the Committee on Finance.
Oct 27, 1999
Sponsor introductory remarks on measure. (CR S13262)
Oct 27, 1999
Introduced in Senate
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Latest action
Read twice and referred to the Committee on Finance.
Plain-English summary
Amends the Internal Revenue Code to repeal the June 30, 1999, termination date for the research tax credit. Increases by one percent the alternative incremental tax credit for qualified research. Extends such credit to qualified research performed after December 31, 1999, in Puerto Rico or any other U.S. possession.
Bill text
1 version
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). S. 1803: A bill to amend the Internal Revenue Code of 1986 to extend permanently and expand the research tax credit.. 106th Congress. Open America. https://openamerica.io/bill/106-S-1803/
"S. 1803: A bill to amend the Internal Revenue Code of 1986 to extend permanently and expand the research tax credit.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-1803/.
S. 1803, 106th Cong. (2026), https://openamerica.io/bill/106-S-1803/.
[S. 1803: A bill to amend the Internal Revenue Code of 1986 to extend permanently and expand the research tax credit.](https://openamerica.io/bill/106-S-1803/)