H.R. 16535 (93rd): A bill to amend section 174 of the Internal Revenue Code of 1954 to insure its uniform application to business products.

Aug 22, 1974 (93rd Congress, 1973–1974)
Died (Referred to Committee)
James Burke
Representative for Massachusetts's 11th congressional district
Related Bills
H.R. 13064 (identical)

Referred to Committee
Last Action: Feb 27, 1974


This bill was introduced on August 22, 1974, in a previous session of Congress, but was not enacted.

Introduced Aug 22, 1974
Referred to Committee Aug 22, 1974

No summaries available.


House Ways and Means

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Primary Source

THOMAS.gov (The Library of Congress)

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H.R. stands for House of Representatives bill.

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GovTrack’s Bill Summary

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Library of Congress Summary

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

Provides that any expenditure paid or incurred by a taxpayer in connection with his trade or business for the development or improvement of a product shall be treated as a research or experimental expenditure for purposes of a tax deduction under the Internal Revenue Code irrespective of the nature of such product and irrespective of whether the product constitutes the result of research on a literary, historical, or similar project. (Amends 26 U.S.C. 174)

House Republican Conference Summary

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