Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

a citizen's law index

All sources · Congressional Bills · 116th Congress · this bill

Congressional Bills

H.R. 11 (Introduced in House)

14 sections

PreambleTo amend the Internal Revenue Code of 1986 to encourage investment to renew, restore, and rebuild the American econom...
Sec. 1Short title; table of contents
Sec. 101Permanent full expensing for qualified property
Sec. 102Limitation on business interest permanently applied without regard to deductions for depreciation, amortization, and depletion
Sec. 201Repeal amortization of research and experimental expenditures
Sec. 202Doubling the research and experimental tax credit and better access to credits for startups
Sec. 203Special rules for transfers of intangible property from controlled foreign corporations to United States shareholders
Sec. 301Domestic medical and drug manufacturing credit
Sec. 302Qualifying advanced medical manufacturing equipment credit
Sec. 303New medical research expenditure component of credit for increasing research activities
Sec. 304Refundable portion of research credit for small businesses engaging in specified medical research
Sec. 305Exception from passive loss rules for investments in specified medical research small business pass-thru entities
Sec. 401Simplification and expansion of deduction for start-up and organizational expenditures
Sec. 402Preservation of start-up net operating losses and tax credits after ownership change