SB 3283: TAX CREDIT; RESEARCH ACTIVITIES; INCREASE
- Session Year: 2025-2026
- House: Senate
- Latest Version Date: 2026-01-28
Current Status:
In Progress
(2026-02-02: Referred to EDT, WAM.)
Introduced
In Committee
First Chamber
In Committee
Second Chamber
Final Decking
Enacted
Version:
Amends the research activity tax credit so that references to the base amount in section 41 of the Internal Revenue Code shall not apply and credit for all qualified research expenses may be taken without regard to the amount of expenses for previous years. Increases the annual aggregate cap for the research activity tax credit.