# 119-hr-1990: American Innovation and R&D Competitiveness Act of 2025

119-hr-1990, American Innovation and R&D Competitiveness Act of 2025, is a 119th Congress bill sponsored by Rep. Estes, Ron [R-KS-4] (R-KS); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1990
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1990
- Congress: 119
- Title: American Innovation and R&D Competitiveness Act of 2025
- Status: introduced
- Introduced: 2025-03-10
- Sponsor: Rep. Estes, Ron [R-KS-4] (R-KS)
- Cosponsors: 81
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## 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.

## Cosponsors (81)

- Rep. Larson, John B. [D-CT-1] (D-CT), 2025-03-10T00:00:00.000Z
- Rep. Buchanan, Vern [R-FL-16] (R-FL), 2025-03-10T00:00:00.000Z
- Rep. DelBene, Suzan K. [D-WA-1] (D-WA), 2025-03-10T00:00:00.000Z
- Rep. Smith, Adrian [R-NE-3] (R-NE), 2025-03-10T00:00:00.000Z
- Rep. Sewell, Terri A. [D-AL-7] (D-AL), 2025-03-10T00:00:00.000Z
- Rep. Kelly, Mike [R-PA-16] (R-PA), 2025-03-10T00:00:00.000Z
- Rep. Beyer, Donald S. [D-VA-8] (D-VA), 2025-03-10T00:00:00.000Z
- Rep. Schweikert, David [R-AZ-1] (R-AZ), 2025-03-10T00:00:00.000Z
- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2025-03-10T00:00:00.000Z
- Rep. LaHood, Darin [R-IL-16] (R-IL), 2025-03-10T00:00:00.000Z
- Rep. Horsford, Steven [D-NV-4] (D-NV), 2025-03-10T00:00:00.000Z
- Rep. Arrington, Jodey C. [R-TX-19] (R-TX), 2025-03-10T00:00:00.000Z
- Rep. Brownley, Julia [D-CA-26] (D-CA), 2025-03-10T00:00:00.000Z
- Rep. Smucker, Lloyd [R-PA-11] (R-PA), 2025-03-10T00:00:00.000Z
- Rep. Khanna, Ro [D-CA-17] (D-CA), 2025-03-10T00:00:00.000Z
- Rep. Hern, Kevin [R-OK-1] (R-OK), 2025-03-10T00:00:00.000Z
- Rep. Bonamici, Suzanne [D-OR-1] (D-OR), 2025-03-10T00:00:00.000Z
- Rep. Miller, Carol D. [R-WV-1] (R-WV), 2025-03-10T00:00:00.000Z
- Rep. Titus, Dina [D-NV-1] (D-NV), 2025-03-10T00:00:00.000Z
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC), 2025-03-10T00:00:00.000Z
- Rep. Houlahan, Chrissy [D-PA-6] (D-PA), 2025-03-10T00:00:00.000Z
- Rep. Kustoff, David [R-TN-8] (R-TN), 2025-03-10T00:00:00.000Z
- Rep. Cleaver, Emanuel [D-MO-5] (D-MO), 2025-03-10T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-03-10T00:00:00.000Z
- Rep. Carbajal, Salud O. [D-CA-24] (D-CA), 2025-03-10T00:00:00.000Z
- Rep. Steube, W. Gregory [R-FL-17] (R-FL), 2025-03-10T00:00:00.000Z
- Rep. Foushee, Valerie P. [D-NC-4] (D-NC), 2025-03-10T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2025-03-10T00:00:00.000Z
- Rep. Scholten, Hillary J. [D-MI-3] (D-MI), 2025-03-10T00:00:00.000Z
- Rep. Fischbach, Michelle [R-MN-7] (R-MN), 2025-03-10T00:00:00.000Z
- Rep. Davids, Sharice [D-KS-3] (D-KS), 2025-03-10T00:00:00.000Z
- Rep. Moore, Blake D. [R-UT-1] (R-UT), 2025-03-10T00:00:00.000Z
- Rep. Craig, Angie [D-MN-2] (D-MN), 2025-03-10T00:00:00.000Z
- Rep. Van Duyne, Beth [R-TX-24] (R-TX), 2025-03-10T00:00:00.000Z
- Rep. Morelle, Joseph D. [D-NY-25] (D-NY), 2025-03-10T00:00:00.000Z
- Rep. Feenstra, Randy [R-IA-4] (R-IA), 2025-03-10T00:00:00.000Z
- Rep. Davis, Donald G. [D-NC-1] (D-NC), 2025-03-10T00:00:00.000Z
- Rep. Malliotakis, Nicole [R-NY-11] (R-NY), 2025-03-10T00:00:00.000Z
- Rep. Harder, Josh [D-CA-9] (D-CA), 2025-03-10T00:00:00.000Z
- Rep. Carey, Mike [R-OH-15] (R-OH), 2025-03-10T00:00:00.000Z
- Rep. Neguse, Joe [D-CO-2] (D-CO), 2025-03-10T00:00:00.000Z
- Rep. Yakym, Rudy [R-IN-2] (R-IN), 2025-03-10T00:00:00.000Z
- Rep. Auchincloss, Jake [D-MA-4] (D-MA), 2025-03-10T00:00:00.000Z
- Rep. Miller, Max L. [R-OH-7] (R-OH), 2025-03-10T00:00:00.000Z
- Rep. Pappas, Chris [D-NH-1] (D-NH), 2025-03-10T00:00:00.000Z
- Rep. Bean, Aaron [R-FL-4] (R-FL), 2025-03-10T00:00:00.000Z
- Rep. Moulton, Seth [D-MA-6] (D-MA), 2025-03-10T00:00:00.000Z
- Rep. Moran, Nathaniel [R-TX-1] (R-TX), 2025-03-10T00:00:00.000Z
- Rep. Mullin, Kevin [D-CA-15] (D-CA), 2025-03-10T00:00:00.000Z
- Rep. Moolenaar, John R. [R-MI-2] (R-MI), 2025-03-10T00:00:00.000Z
- Rep. Connolly, Gerald E. [D-VA-11] (D-VA), 2025-03-10T00:00:00.000Z
- Rep. Harshbarger, Diana [R-TN-1] (R-TN), 2025-03-10T00:00:00.000Z
- Rep. McClellan, Jennifer L. [D-VA-4] (D-VA), 2025-03-10T00:00:00.000Z
- Rep. Huizenga, Bill [R-MI-4] (R-MI), 2025-03-10T00:00:00.000Z
- Rep. Krishnamoorthi, Raja [D-IL-8] (D-IL), 2025-03-10T00:00:00.000Z
- Rep. Mann, Tracey [R-KS-1] (R-KS), 2025-03-10T00:00:00.000Z
- Rep. Lieu, Ted [D-CA-36] (D-CA), 2025-03-10T00:00:00.000Z
- Rep. Barr, Andy [R-KY-6] (R-KY), 2025-03-10T00:00:00.000Z
- Rep. Jacobs, Sara [D-CA-51] (D-CA), 2025-03-10T00:00:00.000Z
- Rep. Carter, Earl L. "Buddy" [R-GA-1] (R-GA), 2025-03-10T00:00:00.000Z
- Rep. Swalwell, Eric [D-CA-14] (D-CA), 2025-03-10T00:00:00.000Z
- Rep. Meuser, Daniel [R-PA-9] (R-PA), 2025-03-10T00:00:00.000Z
- Rep. Garamendi, John [D-CA-8] (D-CA), 2025-03-10T00:00:00.000Z
- Rep. McCormick, Richard [R-GA-7] (R-GA), 2025-03-10T00:00:00.000Z
- Rep. Amo, Gabe [D-RI-1] (D-RI), 2025-03-10T00:00:00.000Z
- Rep. Edwards, Chuck [R-NC-11] (R-NC), 2025-03-10T00:00:00.000Z
- Rep. Beatty, Joyce [D-OH-3] (D-OH), 2025-03-10T00:00:00.000Z
- Rep. Rulli, Michael A. [R-OH-6] (R-OH), 2025-03-18T00:00:00.000Z
- Rep. Schrier, Kim [D-WA-8] (D-WA), 2025-03-18T00:00:00.000Z
- Rep. Kiley, Kevin [I-CA-3] (I-CA), 2025-03-18T00:00:00.000Z
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY), 2025-03-18T00:00:00.000Z
- Rep. Hinson, Ashley [R-IA-2] (R-IA), 2025-04-09T00:00:00.000Z
- Rep. Mrvan, Frank J. [D-IN-1] (D-IN), 2025-04-09T00:00:00.000Z
- Rep. Harrigan, Pat [R-NC-10] (R-NC), 2025-04-17T00:00:00.000Z
- Rep. Vasquez, Gabe [D-NM-2] (D-NM), 2025-04-17T00:00:00.000Z
- Rep. LaLota, Nick [R-NY-1] (R-NY), 2025-04-17T00:00:00.000Z
- Rep. Pettersen, Brittany [D-CO-7] (D-CO), 2025-04-17T00:00:00.000Z
- Rep. Van Drew, Jefferson [R-NJ-2] (R-NJ), 2025-04-29T00:00:00.000Z
- Rep. Courtney, Joe [D-CT-2] (D-CT), 2025-04-29T00:00:00.000Z
- Rep. Joyce, John [R-PA-13] (R-PA), 2025-05-21T00:00:00.000Z
- Rep. Gottheimer, Josh [D-NJ-5] (D-NJ), 2025-05-21T00:00:00.000Z

## Provisions PRIA read

- New tax choices for business R&D: mixed, high. 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…

## Related bills

- 119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-909: Crime Victims Fund Stabilization Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-452: Miracle on Ice Congressional Gold Medal Act
- 119-hr-4382: America’s Olympic and Paralympic Games Commemorative Coins Act

## Sources
- [119-hr-1990 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1990)

## Related
- [119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-hr-3514)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-909: Crime Victims Fund Stabilization Act of 2025](https://policyrisk.com/legislation/119-hr-909)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-452: Miracle on Ice Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-452)
- [119-hr-4382: America’s Olympic and Paralympic Games Commemorative Coins Act](https://policyrisk.com/legislation/119-hr-4382)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1990 (as of 2025-12-21).