H.R. 1IntroducedHouseSenatePresidentLawBecame lawSec. 112026 · H.R. 1
Exclusion of research income limited to publicly available research
Title XI — Committee on Ways and Means, The One, Big, Beautiful Bill › Subtitle C — Make America Win Again › Part 1 — Working Families over Elites
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Passed the House → On the Senate calendar · Sec. 112025
(a) In general Section 512(b)(9) is amended by striking from research and inserting from such research. (b) Effective date The amendment made by this section shall apply to amounts received or accrued after December 31, 2025.
•HR 1 PCSSEC. 112025
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