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The Second Generation of the R&D Credit

Gen 2 began with the publishing of Treasury Decision 8930, on January 3rd, 2001.  This was the first statutory guidance provided by the Treasury Department on how to interpret the R&D Credit law.

During Gen 2, very little happened on the legislative front, except for the necessary extensions to keep the Credit alive.  Here are a list of the bills that were passed during this period:

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