Research Tax Credit: Current Law and Policy Issues for the 113th Congress

Guenther, Gary

Library of Congress. Congressional Research Service.

关键词: Research grants;    Research and development;    Tax credits;   

RP-ID  :  RL31181
RP-ID  :  RL31181_2014May02

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report describes the current status of the Research Tax Credit, summarizes its legislative history, discusses policy issues it raises, and describes legislation to modify and extend it. The report will be updated as warranted by legislative activity or other developments affecting the credit.