To amend the Internal Revenue Code of 1986 to make the credit for research activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities.

Referred to the House Committee on Ways and Means.

Congressional Research Service

Official summary

Version 00 · Introduced in House · Mar 2, 2011

Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research activities, and (2) increase the amount of such credit for taxpayers who earn more than 50% of their gross receipts from domestic production activities.

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People & committees

Who introduced it

Rep. Shuler, Heath [D-NC-11] · D–NC

Committees

Ways and Means Committee

9 cosponsorship records, including any withdrawals

Legislative record

Actions

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Mar 2, 2011
Referred to the House Committee on Ways and Means.
Mar 2, 2011
Introduced in House
Mar 2, 2011
Introduced in House

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in House · Mar 2, 2011 Formatted Text PDF Formatted XML

Related bills identified by Congress.gov

HR 1329 · To amend the Internal Revenue Code of 1986 to make the credit for research activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities.

Source last updated: Nov 28, 2025. Consult Congress.gov for the current record.

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Neutral evidence review

Objective

Analyze H.R.871 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

View full prompt & sources

Discuss H.R.871, 112th Congress: To amend the Internal Revenue Code of 1986 to make the credit for research activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities.

Official record: https://www.congress.gov/bill/112th-congress/house-bill/871

Text version to examine: Introduced in House · 2011-03-02.

Official full text: https://www.congress.gov/112/bills/hr871/BILLS-112hr871ih.htm

Imported record last updated by the source: 2025-11-28T19:58:21Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze H.R.871 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine H.R.871 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

View full prompt & sources

Discuss H.R.871, 112th Congress: To amend the Internal Revenue Code of 1986 to make the credit for research activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities.

Official record: https://www.congress.gov/bill/112th-congress/house-bill/871

Text version to examine: Introduced in House · 2011-03-02.

Official full text: https://www.congress.gov/112/bills/hr871/BILLS-112hr871ih.htm

Imported record last updated by the source: 2025-11-28T19:58:21Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.871 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine H.R.871 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss H.R.871, 112th Congress: To amend the Internal Revenue Code of 1986 to make the credit for research activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities.

Official record: https://www.congress.gov/bill/112th-congress/house-bill/871

Text version to examine: Introduced in House · 2011-03-02.

Official full text: https://www.congress.gov/112/bills/hr871/BILLS-112hr871ih.htm

Imported record last updated by the source: 2025-11-28T19:58:21Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.871 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine H.R.871 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss H.R.871, 112th Congress: To amend the Internal Revenue Code of 1986 to make the credit for research activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities.

Official record: https://www.congress.gov/bill/112th-congress/house-bill/871

Text version to examine: Introduced in House · 2011-03-02.

Official full text: https://www.congress.gov/112/bills/hr871/BILLS-112hr871ih.htm

Imported record last updated by the source: 2025-11-28T19:58:21Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.871 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.