HR 4549
116th Congress
House
Taxation
Business expenses
Credit and credit markets
Income tax deductions
Research and development
Tax administration and collection, taxpayers
AICA Act of 2019
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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Plain-English summary
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.
What's happening now
Referred to the House Committee on Ways and Means.
Related & companion bills
1
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cosponsors
33
D
Bonamici, Suzanne
D
Sherrill, Mikie
RUSH, BOBBY
R
Hern, Kevin
D
Foster, Bill
Hartzler, Vicky
D
Thompson, Bennie G.
Wenstrup, Brad
D
Morelle, Joseph D.
R
Miller, Carol D.
R
Biggs, Andy
D
Suozzi, Thomas R.
D
Boyle, Brendan F.
Buck, Ken
R
Fitzpatrick, Brian K.
D
DelBene, Suzan K.
R
Curtis, John R.
Holding, George
RYAN, TIM
R
Arrington, Jodey C.
KIND, RON
R
LaHood, Darin
D
Sewell, Terri A.
Walorski, Jackie
D
Sánchez, Linda T.
D
Davis, Danny K.
Reed, Tom
Olson, Pete
Pence, Greg
R
Smith, Jason
R
Kelly, Mike
D
Panetta, Jimmy
R
Estes, Ron
Cite this page
U.S. Congress. (2026). H.R. 4549: AICA Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-HR-4549/
"H.R. 4549: AICA Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-4549/.
H.R. 4549, 116th Cong. (2026), https://openamerica.io/bill/116-HR-4549/.
[H.R. 4549: AICA Act of 2019](https://openamerica.io/bill/116-HR-4549/)