Legislation

Requiring the Department of Commerce to make available 20% of the total amount of research and development tax credits that the Department may approve in a calendar year to small businesses; providing for the use of certain unused credits; providing for the calculation of the credit if more than a certain amount of credits are applied for in a calendar year; applying the Act to all research and development tax credits certified after December 15, 2017; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Details

Bill File Type: Regular

Effective Date(s): July 1, 2018

History

Legislation History
Chamber House Calendar Date 1/26/2018 Legislative Date 1/26/2018 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Research and Development Credit - Small Business Set-Aside Proceedings
Chamber House Calendar Date 1/29/2018 Legislative Date 1/29/2018 Action Hearing 2/14 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
House	1/26/2018	1/26/2018	First Reading Ways and Means
			Text - First - Income Tax - Research and Development Credit - Small Business Set-Aside
House	1/29/2018	1/29/2018	Hearing 2/14 at 1:00 p.m.

File Code

Subjects

Statutes