Home > 105th Congressional Bills > H.R. 4768 (ih) To designate the United States Courthouse located at 40 Centre Street in New York, New York, as the ``Thurgood Marshall United States Courthouse''. ...
H.R. 4768 (ih) To designate the United States Courthouse located at 40 Centre Street in New York, New York, as the ``Thurgood Marshall United States Courthouse''. ...
108th CONGRESS
2d Session
H. R. 4767
To amend the Internal Revenue Code of 1986 to triple the amount of the
credit allowed for basic research.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
July 7, 2004
Mr. Smith of Michigan introduced the following bill; which was referred
to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to triple the amount of the
credit allowed for basic research.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. INCREASE IN AMOUNT OF CREDIT FOR BASIC RESEARCH.
(a) In General.--Paragraph (2) of section 41(a) of the Internal
Revenue Code of 1986 (relating to general rule for credit for
increasing research activities) is amended by striking ``20 percent''
and inserting ``60 percent''.
(b) Effective Date.--The amendment made by subsection (a) shall
apply to taxable years beginning after the date of the enactment of
this Act.
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