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Main Subject: Taxation

American Innovation and R&D Competitiveness Act of 2023

This bill eliminates the five-year amortization requirement for research and experimental expenditures, thus allowing continued expensing of such expenditures in the taxable years in which they are incurred.

S314-118, S866-118, HR7476-118,

Library of Congress Actions

IntroReferral
Apr. 20 2023	Sponsor introductory remarks on measure. (CR H1898)
Apr. 18 2023	Introduced in House Introduced in House

House floor actions Actions

IntroReferral
Apr. 18 2023	Referred to the House Committee on Ways and Means.

House bill HR2673-118

American Innovation and R&D Competitiveness Act of 2023

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