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HR1990119th CongressWALLET

American Innovation and R&D Competitiveness Act of 2025

Sponsored By: Representative Estes

Introduced

Summary

Would restore and modify the tax treatment of research and experimental (R&E) expenditures, letting firms either deduct research costs immediately or amortize certain capitalized R&E. It sets election rules and clarifies which R&E costs qualify and which do not.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

New tax choices for business R&D

If enacted, the bill would let businesses deduct research costs in the year they pay them, instead of capitalizing them. You could pick this method in your first year with such costs without IRS consent; later changes would need IRS approval, would apply going forward, and would not rewrite earlier years. Costs must be reasonable and would not include mineral exploration or buying or improving land or depreciable/depletable property. For research you do capitalize (that is not depreciable or depletable), you could elect to amortize it evenly over at least 60 months, starting when benefits begin; you must elect by your return due date and it would stick for later years. If you also claim the section 41 research credit, your deduction would be cut by the credit (and capitalized amounts could be reduced if the credit is larger) unless you make an irrevocable, timely election for a reduced credit; these rules would apply to tax years beginning after December 31, 2021.

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Sponsors & CoSponsors

Sponsor

Estes

KS • R

Cosponsors

  • Rep. Larson, John B. [D-CT-1]

    CT • D

    Sponsored 3/10/2025

  • Buchanan

    FL • R

    Sponsored 3/10/2025

  • Rep. DelBene, Suzan K. [D-WA-1]

    WA • D

    Sponsored 3/10/2025

  • Rep. Smith, Adrian [R-NE-3]

    NE • R

    Sponsored 3/10/2025

  • Rep. Sewell, Terri A. [D-AL-7]

    AL • D

    Sponsored 3/10/2025

  • Kelly (PA)

    PA • R

    Sponsored 3/10/2025

  • Rep. Beyer, Donald S. [D-VA-8]

    VA • D

    Sponsored 3/10/2025

  • Rep. Schweikert, David [R-AZ-1]

    AZ • R

    Sponsored 3/10/2025

  • Rep. Panetta, Jimmy [D-CA-19]

    CA • D

    Sponsored 3/10/2025

  • LaHood

    IL • R

    Sponsored 3/10/2025

  • Rep. Horsford, Steven [D-NV-4]

    NV • D

    Sponsored 3/10/2025

  • Rep. Arrington, Jodey C. [R-TX-19]

    TX • R

    Sponsored 3/10/2025

  • Rep. Brownley, Julia [D-CA-26]

    CA • D

    Sponsored 3/10/2025

  • Smucker

    PA • R

    Sponsored 3/10/2025

  • Rep. Khanna, Ro [D-CA-17]

    CA • D

    Sponsored 3/10/2025

  • Hern (OK)

    OK • R

    Sponsored 3/10/2025

  • Rep. Bonamici, Suzanne [D-OR-1]

    OR • D

    Sponsored 3/10/2025

  • Miller (WV)

    WV • R

    Sponsored 3/10/2025

  • Rep. Titus, Dina [D-NV-1]

    NV • D

    Sponsored 3/10/2025

  • Rep. Murphy, Gregory F. [R-NC-3]

    NC • R

    Sponsored 3/10/2025

  • Rep. Houlahan, Chrissy [D-PA-6]

    PA • D

    Sponsored 3/10/2025

  • Kustoff

    TN • R

    Sponsored 3/10/2025

  • Rep. Cleaver, Emanuel [D-MO-5]

    MO • D

    Sponsored 3/10/2025

  • Rep. Fitzpatrick, Brian K. [R-PA-1]

    PA • R

    Sponsored 3/10/2025

  • Rep. Carbajal, Salud O. [D-CA-24]

    CA • D

    Sponsored 3/10/2025

  • Rep. Steube, W. Gregory [R-FL-17]

    FL • R

    Sponsored 3/10/2025

  • Rep. Foushee, Valerie P. [D-NC-4]

    NC • D

    Sponsored 3/10/2025

  • Tenney

    NY • R

    Sponsored 3/10/2025

  • Rep. Scholten, Hillary J. [D-MI-3]

    MI • D

    Sponsored 3/10/2025

  • Fischbach

    MN • R

    Sponsored 3/10/2025

  • Rep. Davids, Sharice [D-KS-3]

    KS • D

    Sponsored 3/10/2025

  • Rep. Moore, Blake D. [R-UT-1]

    UT • R

    Sponsored 3/10/2025

  • Craig

    MN • D

    Sponsored 3/10/2025

  • Van Duyne

    TX • R

    Sponsored 3/10/2025

  • Rep. Morelle, Joseph D. [D-NY-25]

    NY • D

    Sponsored 3/10/2025

  • Feenstra

    IA • R

    Sponsored 3/10/2025

  • Rep. Davis, Donald G. [D-NC-1]

    NC • D

    Sponsored 3/10/2025

  • Malliotakis

    NY • R

    Sponsored 3/10/2025

  • Rep. Harder, Josh [D-CA-9]

    CA • D

    Sponsored 3/10/2025

  • Rep. Carey, Mike [R-OH-15]

    OH • R

    Sponsored 3/10/2025

  • Rep. Neguse, Joe [D-CO-2]

    CO • D

    Sponsored 3/10/2025

  • Yakym

    IN • R

    Sponsored 3/10/2025

  • Rep. Auchincloss, Jake [D-MA-4]

    MA • D

    Sponsored 3/10/2025

  • Rep. Miller, Max L. [R-OH-7]

    OH • R

    Sponsored 3/10/2025

  • Rep. Pappas, Chris [D-NH-1]

    NH • D

    Sponsored 3/10/2025

  • Bean (FL)

    FL • R

    Sponsored 3/10/2025

  • Rep. Moulton, Seth [D-MA-6]

    MA • D

    Sponsored 3/10/2025

  • Rep. Moran, Nathaniel [R-TX-1]

    TX • R

    Sponsored 3/10/2025

  • Rep. Mullin, Kevin [D-CA-15]

    CA • D

    Sponsored 3/10/2025

  • Rep. Moolenaar, John R. [R-MI-2]

    MI • R

    Sponsored 3/10/2025

  • Rep. Connolly, Gerald E. [D-VA-11]

    VA • D

    Sponsored 3/10/2025

  • Rep. Harshbarger, Diana [R-TN-1]

    TN • R

    Sponsored 3/10/2025

  • Rep. McClellan, Jennifer L. [D-VA-4]

    VA • D

    Sponsored 3/10/2025

  • Huizenga

    MI • R

    Sponsored 3/10/2025

  • Rep. Krishnamoorthi, Raja [D-IL-8]

    IL • D

    Sponsored 3/10/2025

  • Mann

    KS • R

    Sponsored 3/10/2025

  • Rep. Lieu, Ted [D-CA-36]

    CA • D

    Sponsored 3/10/2025

  • Barr

    KY • R

    Sponsored 3/10/2025

  • Rep. Jacobs, Sara [D-CA-51]

    CA • D

    Sponsored 3/10/2025

  • Rep. Carter, Earl L. "Buddy" [R-GA-1]

    GA • R

    Sponsored 3/10/2025

  • Rep. Swalwell, Eric [D-CA-14]

    CA • D

    Sponsored 3/10/2025

  • Rep. Meuser, Daniel [R-PA-9]

    PA • R

    Sponsored 3/10/2025

  • Rep. Garamendi, John [D-CA-8]

    CA • D

    Sponsored 3/10/2025

  • Rep. McCormick, Richard [R-GA-7]

    GA • R

    Sponsored 3/10/2025

  • Rep. Amo, Gabe [D-RI-1]

    RI • D

    Sponsored 3/10/2025

  • Edwards

    NC • R

    Sponsored 3/10/2025

  • Rep. Beatty, Joyce [D-OH-3]

    OH • D

    Sponsored 3/10/2025

  • Rep. Rulli, Michael A. [R-OH-6]

    OH • R

    Sponsored 3/18/2025

  • Schrier

    WA • D

    Sponsored 3/18/2025

  • Kiley (CA)

    CA • I

    Sponsored 3/18/2025

  • Rep. Suozzi, Thomas R. [D-NY-3]

    NY • D

    Sponsored 3/18/2025

  • Rep. Hinson, Ashley [R-IA-2]

    IA • R

    Sponsored 4/9/2025

  • Rep. Mrvan, Frank J. [D-IN-1]

    IN • D

    Sponsored 4/9/2025

  • Rep. Harrigan, Pat [R-NC-10]

    NC • R

    Sponsored 4/17/2025

  • Rep. Vasquez, Gabe [D-NM-2]

    NM • D

    Sponsored 4/17/2025

  • LaLota

    NY • R

    Sponsored 4/17/2025

  • Rep. Pettersen, Brittany [D-CO-7]

    CO • D

    Sponsored 4/17/2025

  • Van Drew

    NJ • R

    Sponsored 4/29/2025

  • Rep. Courtney, Joe [D-CT-2]

    CT • D

    Sponsored 4/29/2025

  • Joyce (PA)

    PA • R

    Sponsored 5/21/2025

  • Rep. Gottheimer, Josh [D-NJ-5]

    NJ • D

    Sponsored 5/21/2025

Roll Call Votes

No roll call votes available for this bill.

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