Bill DetailsOfficial information provided by the Congressional Research Service. Learn more or make a suggestion.
The Congressional Research Service writes summaries for most legislation. These summaries are listed here. Countable will update some legislation with a revised summary, title or other key elements.
Research and Development Tax Credit Extension Act of 2013
To amend the Internal Revenue Code of 1986 to make the research credit permanent and to increase the alternative simplified research credit.
Research and Development Tax Credit Extension Act of 2013 - Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research activities, and (2) increase the rate of the alternative simplified research tax credit.