To amend the Internal Revenue Code of 1986 to further encourage research activities by permitting taxpayers to elect an alternative method of calculating the research credit and by permanently extending the credit.
Research Credit Improvement Act of 1990 - Amends the Internal Revenue Code to allow an alternative calculation of the research credit based on aggregated research expenses. Makes such credit permanent law.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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