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American Research and Competitiveness Act of 2014
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American Research and Competitiveness Act of 2014 : ウィキペディア英語版
American Research and Competitiveness Act of 2014

The American Research and Competitiveness Act of 2014 () is a bill that would amend the Internal Revenue Code to modify the calculation method and the rate for the tax credit for qualified research expenses that expired at the end of 2013 and would make that modified credit permanent.〔
The bill was introduced into the United States House of Representatives during the 113th United States Congress.
On May 9, 2014, the bill passed the House.〔https://www.congress.gov/bill/113th-congress/house-bill/4438/actions. Retrieved 21 December 2014〕 It was received by the Senate on May 12, 2014, but as of December 21 it had not been placed on the calendar.〔http://legiscan.com/US/bill/HB4438/2013. Retrieved 21 December 2014.〕
==Background==
(詳細はtax credit for companies that are incurring R&D expenses in the United States. The R&D Tax Credit was originally introduced in the Economic Recovery Tax Act of 1981 sponsored by U.S. Representative Jack Kemp and U.S. Senator William Roth.〔''Encyclopedia of Taxation and Tax Policy'', By Joseph J. Cordes, Robert D. Ebel, Jane Gravelle, Urban Institute, pages 330-332〕 Since the credit's original expiration date of December 31, 1985, the credit has expired eight times and has been extended fourteen times. The current extension expired on December 31, 2013.〔http://www.irs.gov/pub/irs-pdf/f6765.pdf〕

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