or Login to see your representatives.

Access Candidates' and Representatives' Biographies, Voting Records, Interest Group Ratings, Issue Positions, Public Statements, and Campaign Finances

Simply enter your zip code above to get to all of your candidates and representatives, or enter a name. Then, just click on the person you are interested in, and you can navigate to the categories of information we track for them.

Key Votes

HR 4438 - American Research and Competitiveness Act of 2014 - Key Vote

National Key Votes

Paul Broun voted Yea (Passage) on this Legislation.

Read statements Paul Broun made in this general time period.

Stages

Family

Issues

Stage Details

Legislation - Bill Passed (House) (274-131) - (Key vote)

Title: American Research and Competitiveness Act of 2014

Vote Smart's Synopsis:

Vote to pass a bill that repeals the termination date of the research tax credit.

Highlights:
  • Extends the tax credit for business research past December 31, 2013 (Sec. 2).
  • Restructures the research credit for a taxable year to be the sum of the following (Sec. 2):
    • 20 percent of the qualified research expenses that exceed 50 percent of the average qualified research expenses for the 3 preceding taxable years;
    • 20 percent of the basic research payments that exceed 50 percent of the average basic research payments for the 3 preceding taxable years; and
    • 20 percent of the amounts paid or incurred for the trade or business to an energy research consortium for energy research.
  • Establishes a tax credit rate of 10 percent for an individual who has no qualified research expenses in any 1 of the 3 preceding taxable years (Sec. 2).
Legislation - Introduced (House) -

Title: American Research and Competitiveness Act of 2014

Sponsors

Co-sponsors

Back to top