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H.R. 4549 116th Congress House

AICA Act of 2019

Official title: To amend the Internal Revenue Code of 1986 to restore the deduction for research and experimental expenditures.

Introduced: September 27, 2019 Introduced by: John B. Larson Democratic · Connecticut See on congress.gov
Taxation Business expensesCredit and credit marketsIncome tax deductionsResearch and developmentTax administration and collection, taxpayers
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
Sep 27, 2019
Referred to the House Committee on Ways and Means.
Sep 27, 2019
Introduced in House
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 Latest action September 27, 2019

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

American Innovation and Competitiveness Act of 2019 or the AICA Act of 2019

This bill eliminates the five-year amortization requirement for research and experimental expenditures scheduled to begin in 2022, thus allowing continued expensing of such expenditures in the taxable years in which they are incurred.

 Related & companion bills 2
  • HR 1304 Reintroduced Bill American Innovation and R&D Competitiveness Act of 2021
  • S 4822 American Innovation and Jobs Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 35
All 35 Democratic 11 Republican 10
D
Bonamici, Suzanne
Oregon · Sep 30, 2020
 D
Sherrill, Mikie
New Jersey · Sep 30, 2020
RUSH, BOBBY
· Sep 29, 2020
 R
Hern, Kevin
Oklahoma · Sep 16, 2020
 D
Foster, Bill
Illinois · Aug 7, 2020
Hartzler, Vicky
· Aug 7, 2020
 D
Thompson, Bennie G.
Mississippi · Jul 31, 2020
Wenstrup, Brad
· Jul 31, 2020
 D
Morelle, Joseph D.
New York · Jul 27, 2020
 R
Miller, Carol D.
West Virginia · Jul 22, 2020
 R
Biggs, Andy
Arizona · Jul 9, 2020
 D
Suozzi, Thomas R.
New York · Jul 9, 2020
 D
Boyle, Brendan F.
Pennsylvania · Jun 25, 2020
Buck, Ken
· Jun 25, 2020
 R
Fitzpatrick, Brian K.
Pennsylvania · Jun 25, 2020
Rouda, Harley
· Jun 25, 2020
 D
DelBene, Suzan K.
Washington · Jun 8, 2020
 R
Curtis, John R.
Utah · Jun 1, 2020
Holding, George
· Jun 1, 2020
RYAN, TIM
· May 22, 2020
 R
Arrington, Jodey C.
Texas · May 12, 2020
KIND, RON
· May 12, 2020
 R
LaHood, Darin
Illinois · May 12, 2020
 D
Sewell, Terri A.
Alabama · May 12, 2020
Walorski, Jackie
· May 12, 2020
Blumenauer, Earl
· May 1, 2020
 D
Sánchez, Linda T.
California · Mar 13, 2020
 D
Davis, Danny K.
Illinois · Mar 9, 2020
Reed, Tom
· Mar 9, 2020
Olson, Pete
· Mar 4, 2020
Pence, Greg
· Feb 28, 2020
 R
Smith, Jason
Missouri · Feb 25, 2020
 R
Kelly, Mike
Pennsylvania · Feb 21, 2020
 D
Panetta, Jimmy
California · Feb 21, 2020
 R
Estes, Ron
Kansas · Sep 27, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4549: AICA Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-HR-4549/
MLA
"H.R. 4549: AICA Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-4549/.
Bluebook (legal)
H.R. 4549, 116th Cong. (2026), https://openamerica.io/bill/116-HR-4549/.
Markdown link
[H.R. 4549: AICA Act of 2019](https://openamerica.io/bill/116-HR-4549/)
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