FACTSHEETS

Global Survey of R&D Tax Incentives by Deloitte– March 2014

NAM R&D Fact Sheet– March 2014

Tech CEO Council: R&D Permanency– November 2014

Talking Points by the NAM – July 2014

Global Survey of R&D Tax Incentives by Deloitte – March 2013

Global Survey of R&D Tax Incentives by Deloitte – September 2012

ITIF Report Ranks U.S. R&D Credit #27 - July 19, 2012

The R&D Credit: An effective policy for promoting research spending - September 2011

Report on Strengthened, Permanent R&D Credit - U.S. Treasury Dept – 3/25/2011

Create Jobs by Expanding the R&D Tax Credit:  SUMMARY - 01/26/2010

Create Jobs by Expanding the R&D Tax Credit, an ITIF report - 01/26/2010

Study on Jobs & State Data on R&D by Ernst & Young 4/08/2008

Simplified Illustration of R&D Credit Calculations - 9/24/2003

Alternative Simplified R&D Credit - 9/24/2003

Recent Legislative History:
The federal R&D tax credit was enacted into law in 1981 on a temporary basis and was extended multiple times. On December 18, 2015, the credit was made permanent with the enactment of the Protecting Americans from Tax Hikes (PATH) Act of 2015 (H.R. 2029; P.L. 114-113). In addition, the PATH Act modified the credit to allow an eligible small business ($50 million or less in gross receipts) to use the credit to offset both the regular tax and the Alternative Minimum Tax liability as well as allow a qualified small business (less than $5 million in gross receipts) to claim the R&D tax credit against its employer OASDI (payroll) tax liability, effective beginning in 2016.

For more information about the R&D Credit Coalition, please contact Christina Crooks, Executive Secretary, at (202) 637 3076.