RELATING TO TAX CREDIT FOR RESEARCH ACTIVITIES.
Summary
Restores the provision that makes references to the Internal Revenue Code's base-amount requirement inapplicable to the Research Activities Tax Credit, allowing all qualified research expenses to be claimed without regard to prior-year expenses. Increases the annual cap for the Research Activities Tax Credit.
Bill status
in committee
1 of 4 stages cleared
Introduction
Jan 2026
Committee Review
Floor Vote
Governor
Introduced Jan 28, 2026
Last action Feb 2, 2026
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
3
Key actions
0
Committee
1
Feb 2, 2026
Committee
Referred to EDT, WAM.
upper
Jan 28, 2026
Introduced
Introduced.
upper
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Troy Hashimoto
DDemocratic
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