To amend the Internal Revenue Code of 1986 to make certain contract research eligible for the research credit.
Domestic Research Enhancement Act of 2017
This bill amends the Internal Revenue Code to allow a research tax credit for 35% of in-house research expenses (contracted research expenses), including any research funded by any grant or contract or by another person or governmental entity.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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