S 680
106th Congress
Senate
A bill to amend the Internal Revenue Code of 1986 to permanently extend the research credit, and for other purposes.
Taxation
Business income taxCommerceIncome taxResearch and development tax creditScience, Technology, Communications
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 23, 1999
Read twice and referred to the Committee on Finance.
Mar 23, 1999
Sponsor introductory remarks on measure. (CR S3126-3127, S3129-3130)
Mar 23, 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: (1) permanently extend the credit for increasing research activities; and (2) increase the incremental rates for the alternative research credit.
Bill text
1 version
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
4
Cite this page
U.S. Congress. (2026). S. 680: A bill to amend the Internal Revenue Code of 1986 to permanently extend the research credit, and for other purposes.. 106th Congress. Open America. https://openamerica.io/bill/106-S-680/
"S. 680: A bill to amend the Internal Revenue Code of 1986 to permanently extend the research credit, and for other purposes.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-680/.
S. 680, 106th Cong. (2026), https://openamerica.io/bill/106-S-680/.
[S. 680: A bill to amend the Internal Revenue Code of 1986 to permanently extend the research credit, and for other purposes.](https://openamerica.io/bill/106-S-680/)