S 41
107th 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 increase the rates of the alternative incremental credit.
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 22, 2001
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S317)
Jan 22, 2001
Sponsor introductory remarks on measure. (CR S315-317)
Jan 22, 2001
Introduced in Senate
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Plain-English summary
Amends the Internal Revenue Code to make permanent the credit for increasing research activities. Increases the alternative incremental credit rates.
What's happening now
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S317)
Related & companion bills
1
Bill text
1 version
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). S. 41: A bill to amend the Internal Revenue Code of 1986 to permanently extend the research credit and to increase the rates of the alternative incremental credit.. 107th Congress. Open America. https://openamerica.io/bill/107-S-41/
"S. 41: A bill to amend the Internal Revenue Code of 1986 to permanently extend the research credit and to increase the rates of the alternative incremental credit.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-41/.
S. 41, 107th Cong. (2026), https://openamerica.io/bill/107-S-41/.
[S. 41: A bill to amend the Internal Revenue Code of 1986 to permanently extend the research credit and to increase the rates of the alternative incremental credit.](https://openamerica.io/bill/107-S-41/)