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S 214 106th Congress Senate Taxation Business income tax Commerce Income tax Puerto Rico Research and development tax credit Science, Technology, Communications Territories (U.S.)

A bill to amend the Internal Revenue Code of 1986 to extend the research and development tax credit to research in the Commonwealth of Puerto Rico and the possessions of the United States.

Introduced: January 19, 1999 See on congress.gov
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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
Jan 19, 1999
Read twice and referred to the Committee on Finance.
Jan 19, 1999
Sponsor introductory remarks on measure. (CR S660)
Jan 19, 1999
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to extend the research and development tax credit to research in the Commonwealth of Puerto Rico and U.S. possessions.

What's happening now January 19, 1999

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 2137 Identical bill To amend the Internal Revenue Code of 1986 to extend the research and development tax credit to research in the Commonw…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Schumer, Charles E.
New York · Jan 19, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). S. 214: A bill to amend the Internal Revenue Code of 1986 to extend the research and development tax credit to research in the Commonwealth of Puerto Rico and the possessions of the United States.. 106th Congress. Open America. https://openamerica.io/bill/106-S-214/
MLA
"S. 214: A bill to amend the Internal Revenue Code of 1986 to extend the research and development tax credit to research in the Commonwealth of Puerto Rico and the possessions of the United States.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-214/.
Bluebook (legal)
S. 214, 106th Cong. (2026), https://openamerica.io/bill/106-S-214/.
Markdown link
[S. 214: A bill to amend the Internal Revenue Code of 1986 to extend the research and development tax credit to research in the Commonwealth of Puerto Rico and the possessions of the United States.](https://openamerica.io/bill/106-S-214/)
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