HB6685: Research and Development Tax Credit Expansion Act of 2023
- 1Introduced (current step)
- 2Passed One Chamber
- 3Passed Both Chambers
- 4Became Law
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Bill information
Summary
To amend the Internal Revenue Code of 1986 to expand eligibility and increase simplification of the research credit for certain small businesses.
Plain-language summary
This bill would change federal tax rules to make it easier for small businesses to claim research and development tax credits. Research and development credits are money back from taxes that businesses get when they spend money on inventing or improving products. The bill expands which businesses qualify and simplifies how they apply for these credits. The bill was introduced in Congress and is currently under review in .
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HB6685: Research and Development Tax Credit Expansion Act of 2023