Reform (ATR) also supported the bill, arguing that it would be "permanent tax relief for American employers" and pointing to the fact that the credit has been in existence since 1981, but businesses have always faced uncertainty about it due to Congress being forced to renew it 14 times. ATR also argued that businesses already face high corporate income tax rates and that "investment in new technologies and sources of capital is under pressure from other areas of the tax code." See also List of bills in the 113th United States Congress References External links Library of Congress - Thomas H.R. 4438 beta.congress.gov H.R. 4438 GovTrack.us H.R. 4438 OpenCongress.org H.R. 4438 WashingtonWatch.com H.R. 4438 Congressional Budget Office's report on H.R. 4438 United States proposed federal taxation legislation Proposed legislation of the 113th United States Congress Research and development in the United States