FACTSHEETS
Global Survey of R&D Tax Incentives by Deloitte – March 2013
Global Survey of R&D Tax Incentives by Deloitte – September 2012
Talking Points by the NAM – August 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The federal R&D tax credit was renewed for the 15th time since originally enacted into law in 1981 as part of H.R. American Taxpayer Relief Act of 2012 (Public Law 1112-240) on January 2, 2013. Specifically, the new law includes a 1 year retroactive and 1 year prospective extension of the R&D tax credit from January 1, 2012, through December 31, 2013. The Alternative Simplified Credit (ASC) rate remains at 14% for 2012 and 2013.
For more information about the R&D Credit Coalition, please contact Dorothy Coleman, Executive Secretary, at (202) 637-3077.