To amend the Internal Revenue Code of 1986 to increase the credit for research expenses for 2013 and 2014 and to allow the credit to be assigned.
Create Jobs by Expanding the R&D Tax Credit Act of 2013 - Amends the Internal Revenue Code to: (1) increase the rate of the tax credit for increasing research activities in 2013 and 2014, (2) extend such tax credit through 2014, and (3) allow certain small business concerns to assign research tax credit amounts in 2013 and 2014.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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