Research and Experimentation Tax Credit

TABLE 3.8-QUALIFIED R&D EXPENDITURES*, BASE, TENTATIVE CREDIT AND CREDIT CURRENTLY CLAIMED, BY NSF INDUSTRY, 1981, FROM COMPUSTAT TAPE, MILLIONS OF DOLLARS-Continued

TABLE 3.9.-QUALIFIED R&D EXPENDITURES AS PERCENT OF BASE AND TENTATIVE CREDIT AND

CREDIT CURRENTLY CLAIMED AS PERCENT OF QUALIFIED EXPENDITURES, BY NSF INDUSTRY, FROM COMPUSTAT TAPE, 1981

Percent of qualified R&D

Industry

Qualified R&D
as percent of

base

Tentative

credit

Credit currently claimed

(1)

(2)

(3)

(4)

Food.
Textiles and apparel.
Lumber, wood, furniture.
Paper
Chemicals.
Drugs..
Petroleum refining
Rubber products..
Stone, clay, and glass products
Ferrous metals
Nonferrous metals
Fabricated metal products.
Nonelectrical machinery.
Computers, office machinery
Electrical equipment.
Radios, TV's..
Communication equipment..
Electronic components....
Motor vehicles and parts
Other transportation
Aircraft, missiles
Scientific measuring instruments
Optical, surgical, and other instrument.
Other manufacturing
Nonmanufacturing
Uncoded

137.15
120.72
107.63
117.84
125.86
120.60
140.58
118.42
112.10
123.21
110.40
106.40
120.31
120.30
113.18
117.89
118.17
135.02
102.94

97.25 118.83 132.69 122.34 102.55 130.17 133.49

6.78 4.95 1.87 3.85 5.14 4.27 7.22 4.06 2.88 4.81 2.54 1.55 4.74 4.23 2.93 3.97 3.94 6.59

.90 2.27 4.18 4.85 4.67 2.53 6.27 7.53

6.69 4.56

.81 3.48 4.18 4.25 6.15 3.84 1.98 4.81 2.01 1.37 3.97 4.09 2.88 3.96 3.63 3.66

.53 2.27 2.32 3.71 4.66 2.49 6.16 6.71

Total in compilation

118.54

4.05

3.50 16,972.6

TABLE 3.10—R&D QUALIFIED EXPENDITURES, BASE, TENTATIVE CREDIT AND CREDIT CURRENTLY

CLAIMED, BY NSF INDUSTRY, 1982, FROM COMPUSTAT TAPE, MILLIONS OF DOLLARS

11.9

2.0

Food
Textiles and apparel.
Lumber, wood, furniture.
Paper
Chemicals.
Drugs
Petroleum refining
Rubber products.
Stone, clay, and glass products.
Ferrous metals.
Nonterrous metals
Fabricated metal products..
Nonelectrical machinery.
Computers, office machinery
Electrical equipment.
Radios, TV's.
Communication equipment..
Electronic component.
Motor vehicles and parts
Other transportation.
Aircraft, missiles.
Scientific measuring instruments
Optical, surgical, and other instruments
Other manufacturing
Nonmanufacturing
Uncoded.

Total in compilation..

180.9 33.3 40.8 470.4 1,770.8

768.8 1,121.5

314.8 161.9 112.3 117.9 135.4

901.3 2,491.0

946.0 343.7 714.0

145.0 3,008.4

23.3 1,367.5

186.6 791.1

73.7 746.5

5.8

229.1 40.7 38.2 597.3 2,287.9

958.7 1,337.9

359.6 168.6 131.7 128.9

129.1 1,007.3 3,239.4 1,023.2

393.7 868.3

190.5 3,147.2

20.1 1,656.9

217.1 941.7

90.7 998.9

5.8

.2 32.3 132.9 47.2 57.0 11.6 2.7 5.4 3.4

1.9 32.3 186.1 20.8 12.3 37.1 11.2 44.6

2 85.2

8.1 39.3

4.7 65.9

10.6

.2 28.8 46.6 46.2 57.0 10.8 2.1

.3 .1 1.8 19.7 144.4

18.7 10.5 23.7

6.2 19.7

.2 34.9

5.6 25.2

4.6 40.0

Using eligibility ratio of 0.6329144.

TABLE 3.11.-QUALIFIED R&D EXPENDITURES AS PERCENT OF BASE AND TENTATIVE CREDIT

CURRENTLY CLAIMED AS PERCENT OF QUALIFIED EXPENDITURES, BY NSF INDUSTRY, FROM COMPUSTAT TAPE, 1982

Industry

(1)

Food. Textiles and apparel.. Lumber, wood, furniture.. Paper Chemicals Drugs Petroleum refining. Rubber Stone, clay, glass. Ferrous metals Nonferrous metals. Fabricated metal products.. Nonelectrical machinery Computers, office machines Electrical equipment ....

20,214.6

857.0

558.5

Tentative

credit

Qualified R&D
as percent of

base

Percent of qualified R&D

Credit Currently claimed

(2)

(3)

(4)

126.70
122.37

93.61
126.97
129.20
124.70
119.30
114.23
104.12
117.23
109.33

95.39 111.76 130.05 108.15

5.18 4.84 0.43 5.41 5.81 4.93 4.26 3.21 1.60 4.07 2.67 1.51 3.21 5.74 2.04

4.65 1.06 0.43 4.83 2.04 4.82 4.26 3.00 1.27 0.24 0.06 1.42 1.95 4.46 1.83

TABLE 3.11.—QUALIFIED R&D EXPENDITURES AS PERCENT OF BASE AND TENTATIVE CREDIT

CURRENTLY CLAIMED AS PERCENT OF QUALIFIED EXPENDITURES, BY NSF INDUSTRY, FROM COMPUSTAT TAPE, 1982–Continued

TABLE 3.12.-R&D EXPENDITURES, 1980, 1981, AND 1982, AND SALES, BY AMOUNT OF SALES

CATEGORY, FROM COMPUSTAT TAPE

TABLE 3.13.— TENTATIVE CREDIT AND CREDIT CURRENTLY CLAIMED, BY AMOUNT-OF-SALES

CATEGORY, FROM COMPUSTAT TAPE, 1981, 1982

(Dollars in millions)

Calculated on assumption of constant eligibility ratio of 0.6329144 for all firms in 1980, 1981 and 1982.
* Assuming CRDCCL = INTCRD it FEDTAX>0; 0 it FEDTAX CO where FEDTAX = Federal income taxes currently payable.

TABLE 3.14.-DISTRIBUTION AND PERCENT INCREASES OF R&D AND TENTATIVE TAX CREDIT , BY

AMOUNT OF SALES CATEGORY, FROM COMPUSTAT TAPE

Calculated on assumption of constant eligibility ratio of 0.6329144 for all firms in 1980, 1981 and 1982.

TABLE 3.15.-R&D EXPENDITURES, 1980, 1981 AND 1982, BY 1982 EMPLOYMENT CATEGORY,

FROM COMPUSTAT TAPE

TABLE 3.16. - TENTATIVE CREDIT AND CREDIT CURRENTLY CLAIMED, BY EMPLOYMENT CATEGORY,

FROM COMPUSTAT TAPE, 1981, 1982

Calculated on assumption of constant eligibility ratio of 0.6329144 for all firms in 1980, 1981 and 1982.
2 Assuming CRDCCL = TNTCRD if FEDTAX > 0, 0 if FEDTAX <0 where FEDTAX = Federal income taxes currently payable.

TABLE 3.17.—DISTRIBUTION AND PERCENT INCREASES OF R&D AND TENTATIVE TAX CREDIT,1 BY
EMPLOYMENT CATEGORY, FROM COMPUSTAT TAPE

TABLE 3

1 Calculated on assumption of constant eligibility ratio of 0.6329144 for all firms in 1980, 1981 and 1982.

TABLE 3.18.-TENTATIVE CREDIT AND CREDIT CURRENTLY CLAIMED, 1981 AND 1982, USING
MCGRAW-HILL AGGREGATE ELIGIBILITY RATIOS, BY AMOUNT OF R&D CATEGORY, FROM COMPU-
STAT TAPE

Eligibility ratio 0.6226 in 1980, 0.6525 in 1981, and 0.6353 in 1982.

2 Assuming GRDCCL = {TENTCR if FEDTAX>0; 0 if FEDTAX<0 where FEDTAX-Federal income taxes currently payable.

TABLE 3.19.-DISTRIBUTION AND PERCENT INCREASES OF ELIGIBLE R&D AND TENTATIVE CREDIT
USING MCGRAW-HILL AGGREGATE ELIGIBILITY RATIOS, BY AMOUNT OF R&D CATEGORY, FROM
COMPUSTAT TAPE

Total in compilation..

100.0

100.0 100.0

20.3

8.5

75.4

'Eligibility ratio= .6226 in 1980, 6525 in 1981, 6353 in 1982.

2 Full-year figures.

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Research and Experimentation Tax Credit: Hearings Before the Subcommittee on ...