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H.R. 3428

To amend the Internal Revenue Code of 1986 to allow an increased credit for development and to extend and simplify the credit for increasing research.

Amends the Internal Revenue Code to: (1) allow through 2018 a new business-related tax credit for an increase in expenditures for qualified development expenses (defined as the sum of any in-house and contract development expenses incurred in the trade or business of a taxpayer), (2) increase to 20% the rate of the alternative simplified research tax credit, and (3) extend through 2018 the tax credit for increasing research activities.

Referred to the House Committee on Ways and Means.

Rep. McKinley, David B. [R-WV-1](R-WV)Sponsor
1 cosponsor1 D
1cosponsors1committees3actions3subjects
  • Introduced in HouseOct 30, 2013
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

To amend the Internal Revenue Code of 1986 to allow an increased credit for development an… — Informed