American Innovation and R&D Competitiveness Act of 2023

Never voted on. It didn't reach a floor vote before the 118th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

RER EstesSponsor

223 cosponsors · 105 D, 118 R

JAR Arrington EBD Blumenauer VBR Buchanan SBD Bonamici ABR Barr JBD Brownley DBD Beyer MBR Bost DBR Bacon LBD Blunt Rochester KCR Calvert HCD Cuellar JCD Courtney GCD Connolly RCR Crawford BCR Carter MCR Carey DDD Davis SDD DelBene WDR Davidson SDD Davids DED Evans RFR Feenstra AFR Ferguson BFR Fitzpatrick JGD Gottheimer BHR Huizenga KHR Hern DHR Harshbarger BJR Johnson JJR Joyce MKD Kaptur MKR Kelly DKD Kildee RKD Khanna DKR Kustoff JLD Larson DLR LaHood DLR Lesko TMR Mann JMR Moolenaar SMD Moulton CMR Miller JMD Morelle BMR Moore JND Neguse BPD Pascrell JPD Panetta DRD Ross GRR Reschenthaler ASR Smith DSR Schweikert TSD Sewell LSR Smucker MSD Sherrill ESD Slotkin GSD Stanton HSD Stevens HSD Scholten DTD Titus DTD Trone MVD Veasey BVR Van Duyne BWR Wenstrup JWD Wexton DCR Crenshaw MFR Fischbach CHD Houlahan DKD Kilmer MMR McCaul DMR Meuser DND Norcross CPD Pappas CRD Ruppersberger MSR Steel LSD Sánchez CTR Tenney ACD Craig TER Emmer GGR Grothman TGR Gonzales AKD Kuster JLR LaTurner SLD Lee BPD Pettersen PSR Sessions ESD Sorensen TBR Balderson NMR Malliotakis KMD Mullin BPR Posey DPD Phillips KSD Schrier SBR Bice JCR Carl EHR Houchin JJD Jackson APR Pfluger ESD Swalwell MSD Stansbury ASD Salinas JBD Beatty WHR Hunt DJR Johnson GLD Landsman JMD McGovern ZZR (Zach) Nunn LBR Bucshon BBD Boyle RJR Jackson SLD Lynch GMR Murphy SMD Magaziner SCD Carbajal LCR Chavez-DeRemer MFR Flood RLD Larsen WSR Steube STD Thanedar SBD Bishop BFR Finstad TLD Lieu RWR Wittman SWD Wild RYR Yakym RFR Fulcher RKD Krishnamoorthi JKR Kiggans FMD Mrvan MPD Peltola MSR Simpson CAD Allred JCD Crow NMR Mace CSR Smith BSR Steil GGD (Gabe) Vasquez ACD Carson ZLD Lofgren LMR McClain AMR Mooney JMD McClellan DSR Strong CDD Deluzio JDR Duarte TKR Kean KKR Kiley TLD Leger Fernandez NLR LaLota PRD Ryan MSD Strickland DDD Davis DIR Issa MQD Quigley BWR Williams ABR Biggs NND (Nikki) Budzinski JDR Duncan WKD Keating BLR Loudermilk KMD Manning JCR Ciscomani YCD Caraveo JHD Harder JJR James GPR Pence BSD Sherman RGD Gallego BHD Higgins SLD Lee BMD McCollum BOR Owens JRR Rutherford PSR Stauber LTD Trahan DVR Valadao DVR Van Orden JBR Banks NDR Dunn MDD Dean NLR Langworthy SPD Plaskett JSD Sarbanes ESD Sykes MTR Turner JHR Hill AKD Kim DLR LaMalfa CPD Pingree MPD Pocan GTR Thompson CCR (Chuck) Edwards VFD Foushee AGR Garbarino SJD Jacobs BLR Luetkemeyer WND Nickel JAD Auchincloss KBR Buck JBR Baird TBR Burchett ABR Bean KCR Cammack MDR De La Cruz RFR Fry BGR Good DLR Lamborn MMR Miller-Meeks CMR Mills RMR McCormick JOR Obernolte KSR Self JVR Van Drew GAD Amo JGD Garamendi AHR Hinson AOR Ogles DRR Rouzer ECD Cleaver BFD Foster SHD Horsford LLR Lee MRR Rulli

65 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

This bill eliminates the five-year amortization requirement for research and experimental expenditures, thus allowing continued expensing of such expenditures in the taxable years in which they are incurred.