H.R. 2673 · 118th Congress

American Innovation and R&D Competitiveness Act of 2023

Introduced on Apr 18, 2023 by Ron Estes (R-KS-4). 223 cosponsors, 105 of them from another party. Latest action (Apr 20, 2023): Sponsor introductory remarks on measure. (CR H1898)

Stage
Introduced
Introduced
Apr 18, 2023
Cosponsors
223
105 from the other party
Policy area
Taxation
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Progress

The furthest stage the measure reached. Simple and concurrent resolutions do not go to the President.

  1. Introduced
  2. 2Reported by committee
  3. 3Passed one chamber
  4. 4Passed both chambers
  5. 5Sent to the President
  6. 6Became law

Official title

To amend the Internal Revenue Code of 1986 to restore the deduction for research and experimental expenditures.

Subjects

  • Business expenses
  • Income tax deductions
  • Research and development

Summary

By the Congressional Research Service (Introduced in House, Apr 18, 2023). Public domain.

American Innovation and R&D Competitiveness Act of 2023

This bill eliminates the five-year amortization requirement for research and experimental expenditures, thus allowing continued expensing of such expenditures in the taxable years in which they are incurred.

Sponsor and cosponsors

Cosponsors by party as of the day they signed on. Original cosponsors signed on the day of introduction.

Ron EstesR-KS-4Sponsor

Democrats · 105

Republicans · 118

Roll calls

Recorded votes on the measure. Most measures move by voice vote or unanimous consent, which record no individual positions.

No recorded roll call on this measure: it moved by voice vote or unanimous consent, or has not reached the floor.

History

Every action as published, oldest first. Roll calls link to how each member voted.

  1. Apr 18, 2023Introduced in House
  2. Apr 18, 2023Introduced in House
  3. Apr 18, 2023 · HouseReferred to the House Committee on Ways and Means.
  4. Apr 20, 2023Sponsor introductory remarks on measure. (CR H1898)

Committees

Committees and subcommittees the measure was referred to.

Agencies in its committees' jurisdiction

Analisa's mapping of committee jurisdiction to federal agencies; the bill may touch others, or none of these.

Who lobbied on it

Organizations whose lobbying reports (LD-2) name this measure. Spending is what they reported for those quarters on all issues, not on this measure alone.

  1. INTEL CORPORATION13 reports
    $8.2M reported (all issues)Federal contractor: INTEL CORPORATIONAI match · 99%
  2. VERIZON COMMUNICATIONS, INC.13 reports
    $14.9M reported (all issues)
  3. GENERAL DYNAMICS CORPORATION11 reports
    $28.6M reported (all issues)Federal contractor: GENERAL DYNAMICS-OTS, INC.$29.3K in contracts, FY2026AI match · 100%
  4. APPLIED MATERIALS, INC.10 reports
    $3M reported (all issues)Federal contractor: APPLIED MATERIALS, INCAI match · 100%
  5. AT&T Services, Inc.10 reports
    $12.5M reported (all issues)Federal contractor: AT&T TECHNICAL SERVICES COMPANY, INC$10.2M in contracts, FY2026AI match · 94%
  6. DELL TECHNOLOGIES, INC.10 reports
    $8.1M reported (all issues)
  7. JOHNSON & JOHNSON SERVICES, INC.10 reports
    $8.9M reported (all issues)
  8. LOCKHEED MARTIN CORPORATION10 reports
    $16.1M reported (all issues)Federal contractor: LOCKHEED MARTIN CORPORATION$13.3B in contracts, FY2026AI match · 100%
  9. The American Institute of Architects10 reports
    $1M reported (all issues)
  10. EMD SERONO, INC.9 reports
    $3.2M reported (all issues)
  11. Novelis Inc.8 reports
    $1.3M reported (all issues)
  12. ASSOCIATION OF EQUIPMENT MANUFACTURERS7 reports
    $5.1M reported (all issues)
  13. Leggett & Platt, Inc.7 reports
    $130K reported (all issues)Federal contractor: LEGGETT & PLATT, INCORPORATEDAI match · 100%
  14. ASSOCIATED GENERAL CONTRACTORS OF AMERICA6 reports
    $1.4M reported (all issues)
  15. CALIFORNIA LIFE SCIENCES6 reports
  16. COVESTRO LLC6 reports
    $400K reported (all issues)
  17. MICRON TECHNOLOGY, INC.6 reports
    $3.2M reported (all issues)Federal contractor: MICRON TECHNOLOGY INCAI match · 100%
  18. NORTHROP GRUMMAN CORPORATION6 reports
    $10.5M reported (all issues)Federal contractor: NORTHROP GRUMMAN SYSTEMS CORPORATION$1.1B in contracts, FY2026AI match · 100%
  19. PTC THERAPEUTICS, INC.6 reports
    $930K reported (all issues)
  20. ABBVIE5 reports
    $5.4M reported (all issues)Federal contractor: ABBVIE US LLC$154.6K in contracts, FY2026AI match · 100%
  21. AICPA Association of International Certified Professional Accountants5 reports
    $6.6M reported (all issues)
  22. AMERICAN CHEMISTRY COUNCIL5 reports
    $28.4M reported (all issues)
  23. Alliance for Biopharmaceutical Competitiveness and Innovation5 reports
    $1.1M reported (all issues)
  24. American Foundry Society5 reports
    $150K reported (all issues)
  25. AstraZeneca Pharmaceuticals LP5 reports
    $3.8M reported (all issues)Federal contractor: ASTRAZENECA PHARMACEUTICALS LP$500 in contracts, FY2026AI match · 100%
  26. BIOTECHNOLOGY INNOVATION ORGANIZATION5 reports
    $8.9M reported (all issues)
  27. BOSTON SCIENTIFIC CORPORATION5 reports
    $1.9M reported (all issues)Federal contractor: BOSTON SCIENTIFIC CORP$20M in contracts, FY2026AI match · 100%
  28. Baker Hughes Company5 reports
    $460K reported (all issues)
  29. Bayer Corporation (Formerly known as MONSANTO COMPANY)5 reports
    $210K reported (all issues)
  30. COOK GROUP INC5 reports
    $600K reported (all issues)
  31. Case New Holland Industrial Inc.5 reports
    $1.9M reported (all issues)
  32. Chamber of Commerce of the U.S.A.5 reports
    $93.5M reported (all issues)
  33. CloudFactors LLC5 reports
  34. DOCUMENT STORAGE SYSTEMS, INC.5 reports
    Federal contractor: DOCUMENT STORAGE SYSTEMS, INC.$85.9M in contracts, FY2026AI match · 99%
  35. ELECTRONIC TRANSACTIONS ASSOCIATION5 reports
    $2.1M reported (all issues)
  36. GE HEALTHCARE TECHNOLOGIES INC.5 reports
    $770K reported (all issues)
  37. GENENTECH INC.5 reports
    Federal contractor: GENENTECH USA, INC$939.6K in contracts, FY2026AI match · 100%
  38. GENERAL AVIATION MANUFACTURERS ASSOCIATION5 reports
    $1.1M reported (all issues)
  39. HEWLETT PACKARD ENTERPRISE COMPANY5 reports
    Federal contractor: HEWLETT PACKARD ENTERPRISE COMPANY$53.4M in contracts, FY2026AI match · 100%
  40. INFORMATION TECHNOLOGY INDUSTRY COUNCIL5 reports
    $3.6M reported (all issues)Federal contractor: INFORMATION TECHNOLOGY INDUSTRY COUNCIL INC$271.1K in contracts, FY2026AI match · 100%

Reports filed in 2023, 2024, 2025.

Sources and method

Every figure on this page traces to these records.

  • Bill status: bills and resolutions, sponsors, actions, subjects and CRS summaries (U.S. Government Publishing Office (GovInfo), from Congress.gov (Library of Congress))GovInfo Bill Status bulk data (Congress.gov; summaries by the Congressional Research Service) · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Members of Congress, their terms, committees and identifiers (The @unitedstates project (from the Biographical Directory of the U.S. Congress, the House and the Senate))unitedstates/congress-legislators: legislators, committees and current committee membership · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: CC0 1.0 (public domain dedication)
  • House roll-call votes (Office of the Clerk, U.S. House of Representatives)Office of the Clerk, U.S. House of Representatives, roll-call vote records · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Senate roll-call votes and DW-NOMINATE scores (Voteview (UCLA Department of Political Science))Lewis, Jeffrey B., Keith Poole, Howard Rosenthal, Adam Boche, Aaron Rudkin, and Luke Sonnet (2026). Voteview: Congressional Roll-Call Votes Database. https://voteview.com/ · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Free to use with the required citation
  • Lobbying disclosures (LD-1 registrations, LD-2 quarterly reports, LD-203 contribution reports) (Clerk of the U.S. House of Representatives)Clerk of the House, Lobbying Disclosure Act filings (organizations only; lobbyists' names are not loaded) · data current to Oct 5, 2026 · loaded Oct 5, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Positions are shown only where a roll call recorded them; voice votes and unanimous consent record none.
  • Money and votes are shown side by side; neither explains the other.