knited Stalne RESEARCH AND EXPERIMENTATION TAX CREDIT HEARINGS BEFORE THE SUBCOMMITTEE ON OVERSIGHT OF THE COMMITTEE ON WAYS AND MEANS HOUSE OF REPRESENTATIVES NINETY-EIGHTH CONGRESS SECOND SESSION AUGUST 2 AND 3, 1984 Serial No. 98-102 Printed for the use of the Committee on Ways and Means U.S. GOVERNMENT PRINTING OFFICE 40-356 O WASHINGTON : 1985 KF27 .W345 1984d BARBER B. CONABLE, JR., New York GUY VANDER JAGT, Michigan JAMES G. MARTIN, North Carolina W. HENSON MOORE, Louisiana South Carolina WILLIAM M. THOMAS, California JAMES G. MARTIN, North Carolina JOHN J. DUNCAN, Tennessee CARROLL A. CAMPBELL, JR., South Carolina WILLIAM M. THOMAS, California (II) COMMITTEE ON WAYS AND MEANS DAN ROSTENKOWSKI, Illinois, Chairman SAM M. GIBBONS, Florida J.J. PICKLE, Texas CHARLES B. RANGEL, New York JAMES R. JONES, Oklahoma RICHARD A. GEPHARDT, Missouri CECIL (CEC) HEFTEL, Hawaii JAMES M. SHANNON, Massachusetts DON J. PEASE, Ohio KENT HANCE, Texas ROBERT T. MATSUI, California BERYL ANTHONY, JR., Arkansas BYRON L. DORGAN, North Dakota JOHN J. SALMON, Chief Counsel JOSEPH K. DOWLEY, Assistant Chief Counsel SUBCOMMITTEE ON OVERSIGHT CHARLES B. RANGEL, New York, Chairman SAM M. GIBBONS, Florida FRANK J. GUARINI, New Jersey WILLIAM A. KIRK, Professional Staff BETH K. KUNTZ, Professional Staff RUSSLYN L. GURITZ, Professional Staff ROSINA BARKER, Professional Staff 85-6019-3 CONTENTS Page 1 55 Press releases announcing the hearings....... WITNESSES for Tax Policy..... tor ..... General Government Division, John Gunner, Group Director, and Tom 25 64 11 Acme-Cleveland Corp., W. Paul Cooper... AGS Computers, Inc., Lawrence J. Schoenberg, American Electronics Association, Joseph A. Saloom American Enterprise Institute for Public Policy Research, Kenneth M. American Psychological Association, Alan G. Kraut.. American Society for Engineering Education, Stephen Kahne. American Telephone & Telegraph Co., Ian M. Ross Apple Computer, Inc., Michael D. Rashkin and Charles M. Cooke... Association for the Advancement of Psychology, Alan G. Kraut.. Association of American Universities, Steven Č. Beering, M.D Association of Data Processing Service Organizations, Inc., Lawrence J. AT&T Bell Laboratories, Ian M. Ross.. Beering, Steven C., M.D., Association of American Universities, and National Association of State Universities and Land-Grant Colleges Braverman, David J., McGraw-Hill Economics....... Brown, Kenneth M., American Enterprise Institute for Public Policy Re- Bryan, L. Thomas, Jr., New England Council, Inc. Chamber of Commerce of the United States, C. William Schick. Commtech International, Martin Knestrick.... Computer & Business Equipment Manufacturers Association, John A. Young.. Cooke, Charles M., Apple Computer, Inc... Cooper, W. Paul, Acme-Cleveland Corp., and National Machine Tool Builders' Cordes, Joseph J., George Washington University. DeConcini, Hon. Dennis, a U.S. Senator from the State of Arizona. Deloitte Haskins & Sells, James D. Mungovan... Dukakis, Hon. Michael S. (See, Massachusetts, Commonwealth of.) Eisner, Robert, Northwestern University Electronic Industries Association, Peter F. McCloskey and Richard F. Irwin..... Federation of Behavioral, Psychological, and Cognitive Sciences, Alan G. Halpern, James S., Baker & Hostetler, Washington, DC. Hewlett-Packard Co., John A. Young. Hickey, John T., Motorola, Inc., and Semiconductor Industry Association. |