rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Research and Experimentation Tax Credit
    sub title: Current Law and Selected Policy Issues for the 106th Congress
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 2001
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: Describes the current temporary tax credit for increase in research and development expenditures. Discusses whether the credit is justified on economic grounds, explains how the credit works, and summarizes what is known about its effectiveness and incentive effect. Describes key policy issues raised by the credit, reviews legislative proposals introduced in 106th Congress, and assesses their potential impact on business R&D investment.
  note: Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    topic: Capital investments
  subject:
    topic: Business
  subject:
    topic: Research
  related item:
    title info:
      title: Research and Experimentation Tax Credit
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 100727
    record change date: 20260430172704.5
    record identifier: in00003362366