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S 1803 106th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to extend permanently and expand the research tax credit.

Introduced: October 27, 1999 See on congress.gov
Taxation Business income taxCommerceIncome taxPuerto Rico
More subjectsShow fewer subjects
Research and development tax creditScience, Technology, CommunicationsTerritories (U.S.)
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
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 October 27, 1999

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
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

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
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/
MLA
"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/.
Bluebook (legal)
S. 1803, 106th Cong. (2026), https://openamerica.io/bill/106-S-1803/.
Markdown link
[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/)
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