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HR 1359 99th Congress House Taxation Accounting Income tax Research and development Science and technology Tax deductions

A bill to make permanent the allocation under section 861 of the Internal Revenue Code of 1954 of research and experimental expenditures.

Introduced: February 28, 1985 See on congress.gov
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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 28, 1985
Referred to House Committee on Ways and Means.
Feb 28, 1985
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Tax Reform Act of 1984 to make permanent the rules relating to the allocation of research and experimental expenditures for purposes of determining income from sources within the United States.

What's happening now February 28, 1985

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Mar 19, 1985
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APA
U.S. Congress. (2026). H.R. 1359: A bill to make permanent the allocation under section 861 of the Internal Revenue Code of 1954 of research and experimental expenditures.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-1359/
MLA
"H.R. 1359: A bill to make permanent the allocation under section 861 of the Internal Revenue Code of 1954 of research and experimental expenditures.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-1359/.
Bluebook (legal)
H.R. 1359, 99th Cong. (2026), https://openamerica.io/bill/99-HR-1359/.
Markdown link
[H.R. 1359: A bill to make permanent the allocation under section 861 of the Internal Revenue Code of 1954 of research and experimental expenditures.](https://openamerica.io/bill/99-HR-1359/)
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