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HR 1536 114th Congress House

Innovation, Research, and Manufacturing Act

Official title: To amend the Internal Revenue Code of 1986 to increase and make permanent the research credit.

Introduced: March 23, 2015 Introduced by: Brownley, Julia Democratic · California See on congress.gov
Taxation Business expensesEmployment taxesIncome tax creditsResearch and developmentSmall business
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 23, 2015
Referred to the House Committee on Ways and Means.
Mar 23, 2015
Introduced in House
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 Latest action March 23, 2015

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Innovation, Research, and Manufacturing Act

Amends the Internal Revenue Code, with respect to the tax credit for increasing research activities, to: (1) increase such credit (from the sum of 20% of the excess of qualified research expenses for the taxable year over the base amount, 20% of the basic research payments, and 20% of the amounts paid by the taxpayer in carrying on any trade or business during the taxable year to an energy research consortium for energy research to the sum of 30% of each of those); (2) make such credit permanent; and (3) allow such credit to offset the employment taxes of an eligible small employer, as defined by the Small Business Act.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1536: Innovation, Research, and Manufacturing Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-1536/
MLA
"H.R. 1536: Innovation, Research, and Manufacturing Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-1536/.
Bluebook (legal)
H.R. 1536, 114th Cong. (2026), https://openamerica.io/bill/114-HR-1536/.
Markdown link
[H.R. 1536: Innovation, Research, and Manufacturing Act](https://openamerica.io/bill/114-HR-1536/)
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