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H.R. 1415 (113th): Innovative Technologies Investment Incentive Act of 2013

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


4/9/2013--Introduced. Innovative Technologies Investment Incentive Act of 2013 - Amends the Internal Revenue Code to allow a new business-related tax credit for 25% of the equity investment (i.e., stock and capital or profits interest) in a small business concern that is engaged in a high technology or biotechnology trade or business and employs an average of fewer than 500 employees in a taxable year. Establishes a national innovative technology investment credit limitation of $500 million.