I
113th CONGRESS
2d Session
H. R. 3945
IN THE HOUSE OF REPRESENTATIVES
January 28, 2014
Mr. Grayson 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 extend for one year the business research credit.
Extension of research credit
In general
Subparagraph (B) of section 41(h)(1) of the Internal Revenue Code of 1986 is amended by striking December 31, 2013
and inserting December 31, 2014
.
Conforming amendment
Subparagraph (D) of section 45C(b)(1) of the Internal Revenue Code of 1986 is amended by striking December 31, 2013
and inserting December 31, 2014
.
Effective date
The amendments made by this section shall apply to amounts paid or incurred after December 31, 2013.