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S 654 98th Congress Senate Taxation Accounting Foreign Trade and Investments Income tax International corporations Research Research and development Science and technology Tax deductions

A bill to amend the Internal Revenue Code of 1954 to treat deductions for research and experimental expenses attributable to activities conducted in the United States as allocable to income from…

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A bill to amend the Internal Revenue Code of 1954 to treat deductions for research and experimental expenses attributable to activities conducted in the United States as allocable to income from sources within the United States.

Introduced: March 2, 1983 See on congress.gov
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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 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 17, 1983
Subcommittee on Taxation and Debt Management. Hearings held. Hearings printed: S.Hrg. 98-344.
Jun 17, 1983
Subcommittee on Energy and Agricultural Taxation. Hearings held.
Mar 7, 1983
Committee on Finance requested executive comment from OMB, Treasury Department.
Mar 2, 1983
Read twice and referred to the Committee on Finance.
Mar 2, 1983
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to permit U.S. businesses with operations in foreign countries to treat all of their domestic research and experimental expenses as deductions against U.S. source income. (Current IRS regulations require the allocation of a portion of such expenses against foreign source income.)

What's happening now June 17, 1983

Subcommittee on Taxation and Debt Management. Hearings held. Hearings printed: S.Hrg. 98-344.

 Committees of jurisdiction 3
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jul 27, 1983
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APA
U.S. Congress. (2026). S. 654: A bill to amend the Internal Revenue Code of 1954 to treat deductions for research and experimental expenses attributable to activities conducted in the United States as allocable to income from sources within the United States.. 98th Congress. Open America. https://openamerica.io/bill/98-S-654/
MLA
"S. 654: A bill to amend the Internal Revenue Code of 1954 to treat deductions for research and experimental expenses attributable to activities conducted in the United States as allocable to income from sources within the United States.." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-S-654/.
Bluebook (legal)
S. 654, 98th Cong. (2026), https://openamerica.io/bill/98-S-654/.
Markdown link
[S. 654: A bill to amend the Internal Revenue Code of 1954 to treat deductions for research and experimental expenses attributable to activities conducted in the United States as allocable to income from sources within the United States.](https://openamerica.io/bill/98-S-654/)
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