To amend the Internal Revenue Code of 1986 to allow an increased credit for development and to extend and simplify the credit for increasing research.
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Referred to the House Committee on Ways and Means.
Amends the Internal Revenue Code to: (1) allow through 2018 a new business-related tax credit for an increase in expenditures for qualified development expenses (defined as the sum of any in-house and contract development expenses incurred in the trade or business of a taxpayer), (2) increase to 20% the rate of the alternative simplified research tax credit, and (3) extend through 2018 the tax credit for increasing research activities.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 3428: To amend the Internal Revenue Code of 1986 to allow an increased credit for development and to extend and simplify the credit for increasing research.. 113th Congress. Open America. https://openamerica.io/bill/113-HR-3428/
"H.R. 3428: To amend the Internal Revenue Code of 1986 to allow an increased credit for development and to extend and simplify the credit for increasing research.." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-3428/.
H.R. 3428, 113th Cong. (2026), https://openamerica.io/bill/113-HR-3428/.
[H.R. 3428: To amend the Internal Revenue Code of 1986 to allow an increased credit for development and to extend and simplify the credit for increasing research.](https://openamerica.io/bill/113-HR-3428/)