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HR 1304 117th Congress House Taxation Business expenses Income tax deductions Research and development

American Innovation and R&D Competitiveness Act of 2021

Introduced: May 28, 2021 Introduced by: Larson, John B. Democratic · Connecticut See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
Feb 24, 2021
Referred to the House Committee on Ways and Means.
Feb 24, 2021
Introduced in House
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 Plain-English summary Congressional Research Service

American Innovation and R&D Competitiveness Act of 2021

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 February 24, 2021

Referred to the House Committee on Ways and Means.

 Related & companion bills 2
  • S 749 Related bill American Innovation and Jobs Act
  • HR 4792 Related bill Countering Communist China Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 114
All 114 Democratic 36 Republican 41
D
Gottheimer, Josh
New Jersey · Dec 22, 2022
LaTurner, Jake
· Nov 14, 2022
Ruppersberger, C.
· Nov 10, 2022
 R
Davidson, Warren
Ohio · Oct 28, 2022
 D
Brownley, Julia
California · Oct 14, 2022
 D
Sherman, Brad
California · Sep 13, 2022
Mooney, Alexander
· Aug 23, 2022
 D
Soto, Darren
Florida · Aug 23, 2022
 R
Kustoff, David
Tennessee · Jun 21, 2022
 R
Bost, Mike
Illinois · Jun 9, 2022
 D
Stansbury, Melanie A.
New Mexico · Jun 3, 2022
 R
Bacon, Don
Nebraska · May 24, 2022
 D
Blunt Rochester, Lisa
Delaware · May 24, 2022
 R
Carey, Mike
Ohio · Apr 25, 2022
 D
Neguse, Joe
Colorado · Mar 21, 2022
 D
Davids, Sharice
Kansas · Feb 28, 2022
Davis, Rodney
· Feb 28, 2022
 R
Murphy, Gregory F.
North Carolina · Jan 28, 2022
 D
Williams, Nikema
Georgia · Jan 11, 2022
 R
Perry, Scott
Pennsylvania · Dec 14, 2021
 R
Calvert, Ken
California · Dec 8, 2021
 R
Joyce, John
Pennsylvania · Dec 8, 2021
 R
Womack, Steve
Arkansas · Dec 8, 2021
 R
Crawford, Eric A. "Rick"
Arkansas · Dec 7, 2021
 R
Mann, Tracey
Kansas · Nov 18, 2021
 D
Aguilar, Pete
California · Nov 5, 2021
 D
Veasey, Marc A.
Texas · Oct 26, 2021
 D
Ross, Deborah K.
North Carolina · Oct 15, 2021
 D
Kaptur, Marcy
Ohio · Oct 12, 2021
ROYBAL-ALLARD, LUCILLE
· Sep 22, 2021
 R
Fleischmann, Charles J. "Chuck"
Tennessee · Sep 20, 2021
 R
Lucas, Frank D.
Oklahoma · Sep 20, 2021
Pascrell, Bill
· Sep 20, 2021
Wexton, Jennifer
· Sep 20, 2021
 D
Courtney, Joe
Connecticut · Aug 27, 2021
 D
Evans, Dwight
Pennsylvania · Aug 27, 2021
 R
Fulcher, Russ
Idaho · Aug 27, 2021
 D
Connolly, Gerald E.
Virginia · Aug 23, 2021
 R
Grothman, Glenn
Wisconsin · Aug 23, 2021
 R
Jackson, Ronny
Texas · Aug 23, 2021
 D
Lieu, Ted
California · Aug 20, 2021
Hartzler, Vicky
· Jul 28, 2021
Meijer, Peter
· Jul 28, 2021
 D
Titus, Dina
Nevada · Jul 28, 2021
 R
Amodei, Mark E.
Nevada · Jul 26, 2021
 D
Slotkin, Elissa
Michigan · Jul 26, 2021
 D
Morelle, Joseph D.
New York · Jul 21, 2021
Kirkpatrick, Ann
· Jul 20, 2021
O'Halleran, Tom
· Jul 19, 2021
 D
Stevens, Haley M.
Michigan · Jul 19, 2021
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Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1304: American Innovation and R&D Competitiveness Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-HR-1304/
MLA
"H.R. 1304: American Innovation and R&D Competitiveness Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-1304/.
Bluebook (legal)
H.R. 1304, 117th Cong. (2026), https://openamerica.io/bill/117-HR-1304/.
Markdown link
[H.R. 1304: American Innovation and R&D Competitiveness Act of 2021](https://openamerica.io/bill/117-HR-1304/)
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