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HR 4438 113th Congress House Taxation Business expenses Income tax credits Research and development

American Research and Competitiveness Act of 2014

Introduced: April 9, 2014 See on congress.gov
This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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 23 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 12, 2014
Received in the Senate.
May 9, 2014
Motion to reconsider laid on the table Agreed to without objection.
May 9, 2014
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 274 - 131 (Roll no. 211).(text: CR 5/8/2014 H3980-3981)
May 9, 2014
On motion to recommit with instructions Failed by the Yeas and Nays: 191 - 209 (Roll no. 210).
May 9, 2014
The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H4022)
May 9, 2014
DEBATE - The House proceeded with 10 minutes of debate on the Kirkpatrick motion to recommit with instructions. The instructions contained in the motion seek to ensure that businesses can only claim the Research and Development credit for expenses attributable to wages if they: (1) guarantee female employees receive equal pay for equal work; (2) give priority to hiring unemployed Americans, especially veterans; and (3) do not outsource American jobs. Additionally, the motion ensures that the underlying legislation cannot take effect if it increases the deficit.
May 9, 2014
Mrs. Kirkpatrick moved to recommit with instructions to the Committee on Ways and Means. (consideration: CR H4021-4022; text: CR H4021)
May 9, 2014
Considered as unfinished business. (consideration: CR H4021-4023)
May 8, 2014
POSTPONED PROCEEDINGS - The Chair announced that pursuant to clause 1(c) of rule 19, further proceedings on H.R. 4438 would be postponed.
May 8, 2014
The previous question was ordered pursuant to the rule. (consideration: CR H3988)
May 8, 2014
DEBATE - The House resumed with the remaining 28 and 3/4 minutes of debate.
May 8, 2014
Considered as unfinished business. (consideration: CR H3985-3988)
May 8, 2014
DEBATE - The House proceeded with one hour of debate on H.R. 4438.
May 8, 2014
Rule provides for consideration of H.R. 4438 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments. All points of order against consideration of the bill are waived. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted.
May 8, 2014
Considered under the provisions of rule H. Res. 569. (consideration: CR H3980-3985; text of measure as reported in House: CR H3980-3981)
May 7, 2014
Rule H. Res. 569 passed House.
May 6, 2014
Rules Committee Resolution H. Res. 569 Reported to House. Rule provides for consideration of H.R. 4438 with 1 hour and 30 minutes of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments. All points of order against consideration of the bill are waived. The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted.
May 2, 2014
Placed on the Union Calendar, Calendar No. 319.
May 2, 2014
Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-431.
Apr 29, 2014
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 22 - 12.
Apr 29, 2014
Committee Consideration and Mark-up Session Held.
Apr 9, 2014
Introduced in House
Apr 9, 2014
Referred to the House Committee on Ways and Means.
 Votes taken on this bill 2
DateChamberWhat was voted onResultYes–No
May 9, 2014 House · vote #211 On Passage Passed 274131 See who voted →
May 9, 2014 House · vote #210 On Motion to Recommit with Instructions Failed 191209 See who voted →
 Amendments to this bill 1

Amendments propose changes to this bill. Members vote on amendments separately before the final bill vote. An agreed amendment becomes part of the bill; a failed amendment does not.

AmendmentSponsorPurposeStatusLatest action
HAMDT 651 Amendment in the nature of a substitute. Pending
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 Plain-English summary Congressional Research Service

American Research and Competitiveness Act of 2014 - Amends the Internal Revenue Code to establish a permanent research tax credit that allows for: (1) 20% of the qualified or basic research expenses that exceed 50% of the average qualified or basic research expenses for the 3 preceding taxable years, and (2) 20% of amounts paid to an energy research consortium for energy research. Reduces such credit rate to 10% if a taxpayer has no qualified research expenses in any one of the 3 preceding taxable years.

Prohibits the entry of the budgetary effects of this Act on any PAYGO scorecard.

What's happening now May 12, 2014

Received in the Senate.

 Related & companion bills 5
 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4438: American Research and Competitiveness Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-4438/
MLA
"H.R. 4438: American Research and Competitiveness Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-4438/.
Bluebook (legal)
H.R. 4438, 113th Cong. (2026), https://openamerica.io/bill/113-HR-4438/.
Markdown link
[H.R. 4438: American Research and Competitiveness Act of 2014](https://openamerica.io/bill/113-HR-4438/)
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