Research and Experimentation Tax Credit: Current Status and Selected Issues for Congress

Guenther, Gary

Library of Congress. Congressional Research Service.

关键词: Taxation;    Tax cuts;    Tax deductions;    Research and development;   

RP-ID  :  RL31181
RP-ID  :  RL31181_2008Oct06

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report examines the current status of the credit, summarizes its legislative history, discusses some key policy issues it raises, and describes legislation in the 110th Congress to modify or extend it.