HR 1990
American Innovation and R&D Competitiveness Act of 2025
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 13, 2026, 4:10 PM
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- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
This bill, the American Innovation and R&D Competitiveness Act of 2025, aims to restore the tax deduction for research and experimental expenditures. It allows taxpayers to deduct these expenses as ordinary business expenses rather than capital expenditures, potentially boosting investment in research and development. The bill also includes provisions to clarify how this deduction interacts with existing tax credits and how it applies to specific types of spending, such as land acquisition and mineral exploration.
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