Skip to main content
HR 2591 98th Congress House Taxation Corporation taxes Education Higher education Income tax Research Research and development Science and technology Scientific education Tax credits Technical education

A bill to amend the Internal Revenue Code of 1954 to provide, for purposes of the credit for increasing research activities and for the credit available with respect to certain basic research by…

Show full title

A bill to amend the Internal Revenue Code of 1954 to provide, for purposes of the credit for increasing research activities and for the credit available with respect to certain basic research by colleges, universities, and certain research organizations, that qualified research expenses and basic research shall include expenses incurred in promoting the education and training of qualified individuals for future employment in the trade or business of the taxpayer.

Introduced: April 19, 1983 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 98th Congress ended
It never became law before the 98th Congress (1983–1984) 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 19, 1983
Referred to House Committee on Ways and Means.
Apr 19, 1983
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.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to increase from 65 percent to 100 percent the amount of costs which may be taken into account by a corporation for purposes of the income tax credit for certain basic research performed under contract by colleges, universities, and research organizations.

Expands the types of costs which may be taken into account for purposes of such credit to include salaries and costs incurred for the instruction of courses in math, science, computer science and engineering regardless of specific commercial objective.

What's happening now April 19, 1983

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Schumer, Charles E.
New York · Oct 25, 1983
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2591: A bill to amend the Internal Revenue Code of 1954 to provide, for purposes of the credit for increasing research activities and for the credit available with respect to certain basic research by colleges, universities, and certain research organizations, that qualified research expenses and basic research shall include expenses incurred in promoting the education and training of qualified individuals for future employment in the trade or business of the taxpayer.. 98th Congress. Open America. https://openamerica.io/bill/98-HR-2591/
MLA
"H.R. 2591: A bill to amend the Internal Revenue Code of 1954 to provide, for purposes of the credit for increasing research activities and for the credit available with respect to certain basic research by colleges, universities, and certain research organizations, that qualified research expenses and basic research shall include expenses incurred in promoting the education and training of qualified individuals for future employment in the trade or business of the taxpayer.." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-HR-2591/.
Bluebook (legal)
H.R. 2591, 98th Cong. (2026), https://openamerica.io/bill/98-HR-2591/.
Markdown link
[H.R. 2591: A bill to amend the Internal Revenue Code of 1954 to provide, for purposes of the credit for increasing research activities and for the credit available with respect to certain basic research by colleges, universities, and certain research organizations, that qualified research expenses and basic research shall include expenses incurred in promoting the education and training of qualified individuals for future employment in the trade or business of the taxpayer.](https://openamerica.io/bill/98-HR-2591/)
Report a problem