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About: American Research and Competitiveness Act of 2014     Goto   Sponge   NotDistinct   Permalink

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The American Research and Competitiveness Act of 2014 (H.R. 4438) is a bill that would amend the Internal Revenue Code to modify the calculation method and the rate for the tax credit for qualified research expenses that expired at the end of 2013 and would make that modified credit permanent. The bill was introduced into the United States House of Representatives during the 113th United States Congress. On May 9, 2014, the bill passed the House. It was received by the Senate on May 12, 2014, but as of December 21 it had not been placed on the calendar.