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H.R. 3623

IGNITE American Innovation Act

Innovation and Growth Now by Investing in Tomorrow's Enterprises Act or the IGNITE American Innovation Act

This bill allows certain C corporation taxpayers to elect an increased advance refund of net operating loss carryovers attributable to COVID-19 research expenditures in 2020 and 2021. The bill also allows such taxpayers an advance refund of certain other net operating loss carryovers arising during 2015 through 2021.

The bill allows an increased research tax credit for COVID-19 research expenditures paid or incurred on or after February 15, 2020, and before January 1, 2022.

Referred to the House Committee on Ways and Means.

Rep. Phillips, Dean [D-MN-3](D-MN)Sponsor
2 cosponsors2 R
2cosponsors1committees3actions1related bills19subjects
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

IGNITE American Innovation Act — Informed