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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.

Introduced: January 22, 2001 See on congress.gov
This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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 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 Congressional Research Service
Amends the Internal Revenue Code to make permanent the credit for increasing research activities. Increases the alternative incremental credit rates.
What's happening now January 22, 2001

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S317)

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
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/
MLA
"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/.
Bluebook (legal)
S. 41, 107th Cong. (2026), https://openamerica.io/bill/107-S-41/.
Markdown link
[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/)
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