The 2017 Tax Cuts and Jobs Act requires that R&D costs be capitalized and amortized over 5 years for domestic costs.
Editor's note · Context
Cardin discusses the negative impact of TCJA on small businesses' R&D expenses.
Share & report
More from Ben Cardin
Madam President, I rise in recognition of Constitution Week, recognized from September 17 through September 23. Since 1956, Congress has recognized an annual Constitution Week in recognition of the signing of the U.S. Constitution in…
Mr. President, section 36(b) of the Arms Export Control Act requires that Congress receive prior notification of certain proposed arms sales as defined by that statute. Upon such notification, the Congress has 30 calendar days during which…
Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. The PRESIDING OFFICER (Mr. Booker). Without objection, it is so ordered. The senior Senator from Maryland.
The use of defamation laws, foreign agent registration laws, and anti-NGO laws to silence free speech is nothing new.





