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FACTSHEETS
Talking Points by the NAM - September 2011 NEW!
The R&D Credit: An effective policy for promoting research spending - September 2011 NEW!
Telecommunications Industry Association's Video on R&D Tax Credit - 09/15/2011
Global Survey of R&D Tax Incentives by Deloitte - 07/2011
Report on Strengthened, Permanent R&D Credit - U.S. Treasury Dept – 3/25/2011
Talking Points by R&D Credit Coalition - 3/08/2011
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
Talking Points 01/20/2010
Study
on Jobs & State Data on R&D by Ernst & Young 4/08/2008
Questions
and Answers on the Credit; 05/18/2007
The R&E Credit: A Critical Policy Tool for Boosting Research and Enhancing U.S. Economic Development 9/04/2006 (PDF)
Current Legislative Status –1/26/2006 (PDF)
R&D Credit Coalition Advertisement 6/17/2005 (PDF)
Legislative History of the R&D Tax Credit 2/1/2005 (PDF)
True or False: Only R&D Performed in the United States Qualifies for the R&D Credit 5/5/2004 (PDF)
One Page Summary of Study on the Broad Impact of the R&D Credit 5/6/2004 (PDF)
Simplified Illustration of R&D Credit Calculations - 9/24/2003
Alternative Simplified R&D Credit - 9/24/2003
Americas Future: R&D Make the R&D Credit Permanent Now! 9/17/2003 (PDF)
What Country Recently Advertised in the Wall Street Journal About its "Generous R&D Tax Credits?" 9/29/2003 (PDF)
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2010 Legislative History:
The federal R&D tax credit was renewed for the 14th time since originally enacted into law in 1981 as part of H.R. 4853, the "Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act" (Public Law #111-312), on December 17, 2010. Specifically, the new law includes a 1 year retroactive and 1 year prospective extension of the R&D tax credit from January 1, 2010, through December 31, 2011. The Alternative Simplified Credit (ASC) rate remains at 14% for 2010 and 2011.
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