Skip to main content
HR 1852 114th Congress House

21st Century Investment Act of 2015

Official title: To amend the Internal Revenue Code of 1986 to make permanent the credit for increasing research activities, to increase such credit for amounts paid or incurre… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to make permanent the credit for increasing research activities, to increase such credit for amounts paid or incurred for qualified research occurring in the United States, and to increase the domestic production activities deduction for the manufacture of property substantially all of the research and development of which occurred in the United States.

Introduced: April 16, 2015 See on congress.gov
Taxation Income tax creditsIncome tax deductionsManufacturingResearch and development
Sign in to write a letter Sign in to watch
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
Apr 16, 2015
Referred to the House Committee on Ways and Means.
Apr 16, 2015
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action April 16, 2015

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

21st Century Investment Act of 2015

Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research activities; (2) allow an increased 25% tax credit rate for research expenses incurred in the United States; and (3) increase to 15%, through 2024, the tax deduction for income attributable to domestic manufacturing production activities for which substantially all of the research and development occurred in the United States.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Keating, William R.
Massachusetts · Apr 16, 2015
 D
Norton, Eleanor Holmes
District of Columbia · Apr 16, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1852: 21st Century Investment Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-1852/
MLA
"H.R. 1852: 21st Century Investment Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-1852/.
Bluebook (legal)
H.R. 1852, 114th Cong. (2026), https://openamerica.io/bill/114-HR-1852/.
Markdown link
[H.R. 1852: 21st Century Investment Act of 2015](https://openamerica.io/bill/114-HR-1852/)
Report a problem