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HR 880 114th Congress House

American Research and Competitiveness Act of 2015

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

Introduced: February 11, 2015 See on congress.gov
Taxation Business expensesIncome 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 21 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 21, 2015
Received in the Senate.
May 20, 2015
Motion to reconsider laid on the table Agreed to without objection.
May 20, 2015
On passage Passed by the Yeas and Nays: 274 - 145 (Roll no. 260). (text: CR H3410-3411)
May 20, 2015
On motion to recommit with instructions Failed by the Yeas and Nays: 181 - 240 (Roll no. 259).
May 20, 2015
POSTPONED PROCEEDINGS - At the conclusion of debate on the Neal motion to recommit with instructions, the Chair put the question on adoption of the motion to recommit and by voice vote, announced that the noes had prevailed. Mr. Neal demanded the yeas and nays and pursuant to the order of the House of today, the Chair postponed further proceedings on the question of adoption until a time to be announced.
May 20, 2015
The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H3419)
May 20, 2015
DEBATE - The House proceeded with one hour of debate on H.R. 880.
May 20, 2015
The previous question was ordered pursuant to the rule. (consideration: CR H3418)
May 20, 2015
DEBATE - The House proceeded with 10 minutes of debate on the Neal motion to recommit with instructions. The instructions contained in the motion seek to require the bill to be reported back to the House with an amendment to extend the research and development tax credit for two years, through December 31, 2016.
May 20, 2015
Mr. Neal moved to recommit with instructions to the Committee on Ways and Means. (consideration: CR H3418; text: CR H3418)
May 20, 2015
ORDER OF PROCEDURE - Mr. Ryan (WI) asked unanimous consent that the question of adopting a motion to recommit on H.R. 880 may be subject to postponement as though under clause 8 of rule 20.
May 20, 2015
The resolution provides for consideration of H.R. 2262 and H.R. 880. In addition, the resolution provides for consideration of motions to suspend the rules; and provides for proceedings during the period from May 22, 2015, through May 29, 2015.
May 20, 2015
Considered under the provisions of rule H. Res. 273. (consideration: CR H3410-3419, H3490-3491)
May 20, 2015
Rule H. Res. 273 passed House.
May 19, 2015
Rules Committee Resolution H. Res. 273 Reported to House. The resolution provides for consideration of H.R. 2262 and H.R. 880. In addition, the resolution provides for consideration of motions to suspend the rules; and provides for proceedings during the period from May 22, 2015, through May 29, 2015.
May 14, 2015
Placed on the Union Calendar, Calendar No. 79.
May 14, 2015
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-113.
Feb 12, 2015
Ordered to be Reported (Amended) by the Yeas and Nays: 23 - 12.
Feb 12, 2015
Committee Consideration and Mark-up Session Held.
Feb 11, 2015
Referred to the House Committee on Ways and Means.
Feb 11, 2015
Introduced in House
 Votes taken on this bill 2
DateChamberWhat was voted onResultYes–No
May 20, 2015 House · vote #260 On Passage Passed 274–145 See who voted →
May 20, 2015 House · vote #259 On Motion to Recommit with Instructions Failed 181–240 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 242 – Pursuant to the provisions of H.Res. 273 the amendment in the nature of a substitute, modified by the amendme… Pending –
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 Latest action May 21, 2015

Received in the Senate.

 Plain-English summary Congressional Research Service

American Research and Competitiveness Act of 2015

(Sec. 2) This bill revises and makes permanent after 2014 the research tax credit. The rate of such credit is modified to equal the sum of 20% of so much of the qualified research expenses for the taxable year as exceeds 50% of the average qualified research expenses for the three preceding taxable years, 20% of so much of the basic research payments for the taxable year as exceeds 50% of the average basic research payments for the three preceding taxable years, plus 20% of amounts paid by a business taxpayer to an energy research consortium for energy research. If a taxpayer has no qualified research expenses in any of the three preceding taxable years, the rate of the tax credit is reduced to 10% of current research expenses.

The bill also provides that in the case of an eligible small business (i.e., a corporation whose stock is not publicly traded, a partnership, or a sole proprietorship with annual gross receipts not exceeding $50 million in a three-year period), the research credit may offset alternative minimum tax liability.

(Sec. 3) The bill prohibits the entry of the budgetary effects of this Act on either PAYCO scorecard under the Statutory Pay-As-You-Go Act of 2010.

 Related & companion bills 1
  • HRES 273 Related bill Providing for consideration of the bill (H.R. 2262) to facilitate a pro-growth environment for the developing commercia…
 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 23
All 23 Democratic 2 Republican 9
R
Carter, Earl L. "Buddy"
Georgia · May 12, 2015
Nunes, Devin
· May 12, 2015
 R
Smith, Jason
Missouri · May 12, 2015
 R
Valadao, David G.
California · May 12, 2015
 R
Wagner, Ann
Missouri · May 5, 2015
 R
Emmer, Tom
Minnesota · May 1, 2015
Knight, Stephen
· May 1, 2015
MacArthur, Thomas
· May 1, 2015
Curbelo, Carlos
· Apr 23, 2015
 R
Grothman, Glenn
Wisconsin · Apr 23, 2015
Trott, David
· Apr 23, 2015
Abraham, Ralph
· Apr 15, 2015
Costello, Ryan
· Apr 15, 2015
Poliquin, Bruce
· Apr 15, 2015
 R
Rouzer, David
North Carolina · Apr 15, 2015
Walters, Mimi
· Mar 19, 2015
Blum, Rod
· Feb 25, 2015
Comstock, Barbara
· Feb 24, 2015
 R
Young, Todd
Indiana · Feb 13, 2015
JOHNSON, SAM
· Feb 11, 2015
 D
Larson, John B.
Connecticut · Feb 11, 2015
 R
McCaul, Michael T.
Texas · Feb 11, 2015
 D
Neal, Richard E.
Massachusetts · Feb 11, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 880: American Research and Competitiveness Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-880/
MLA
"H.R. 880: American Research and Competitiveness Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-880/.
Bluebook (legal)
H.R. 880, 114th Cong. (2026), https://openamerica.io/bill/114-HR-880/.
Markdown link
[H.R. 880: American Research and Competitiveness Act of 2015](https://openamerica.io/bill/114-HR-880/)
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