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S 2884 110th Congress Senate Taxation Commerce Income tax Research and development tax credit Science, Technology, Communications

Research and Development Tax Credit Improvement Act of 2008

Introduced: April 17, 2008 Introduced by: Collins, Susan M. Republican · Maine See on congress.gov
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
Apr 17, 2008
Read twice and referred to the Committee on Finance.
Apr 17, 2008
Sponsor introductory remarks on measure. (CR S3155)
Apr 17, 2008
Introduced in Senate
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 Plain-English summary Congressional Research Service

Research and Development Tax Credit Improvement Act of 2008 - Amends the Internal Revenue Code to revise the tax credit for increasing research activities by: (1) phasing in increases in the alternative simplified tax credit rate through 2009; (2) establishing a 20% alternative simplified tax credit rate in 2010 in lieu of the standard research tax credit rate; (3) increasing the amount of basic and contract research expenses eligible for such tax credit; and (4) extending such credit through 2012.

What's happening now April 17, 2008

Read twice and referred to the Committee on Finance.

 Related & companion bills 4
  • HR 1712 Related bill Research and Development Tax Credit Act of 2007
  • HR 5681 Related bill Innovation Tax Credit Act of 2008
  • S 41 Related bill Research Competitiveness Act of 2007
  • S 2209 Related bill Research Credit Improvement Act of 2007
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2884: Research and Development Tax Credit Improvement Act of 2008. 110th Congress. Open America. https://openamerica.io/bill/110-S-2884/
MLA
"S. 2884: Research and Development Tax Credit Improvement Act of 2008." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-S-2884/.
Bluebook (legal)
S. 2884, 110th Cong. (2026), https://openamerica.io/bill/110-S-2884/.
Markdown link
[S. 2884: Research and Development Tax Credit Improvement Act of 2008](https://openamerica.io/bill/110-S-2884/)
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