H.R.2438 - To amend the Internal Revenue Code of 1986 to provide a temporary bonus research credit for energy-related research.

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  • Official: To amend the Internal Revenue Code of 1986 to provide a temporary bonus research credit for energy-related research. as introduced.

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Introduced
 
House
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Senate
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President
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05/14/09
 
 
 
 
 
 
 

Official Summary

Amends the Internal Revenue Code to allow a taxpayer election to increase the tax credit for research expenditures by 20% for qualified energy research expenses incurred in 2009 or 2010. Defines \"qualified energy research expenses\" to include research expenses related to fuel cell and bat

Official Summary

Amends the Internal Revenue Code to allow a taxpayer election to increase the tax credit for research expenditures by 20% for qualified energy research expenses incurred in 2009 or 2010. Defines \"qualified energy research expenses\" to include research expenses related to fuel cell and battery technology, renewable energy, energy conservation technology, electric transmission and distribution, and carbon capture and sequestration.

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