I support the long-term extension and expansion of the research and development tax credit as well as the extension and expansion of tax credits for the production of ethanol, biodiesel, and other bio-based fuels.
Crawford will support the long-term extension and expansion of tax credits for research and development and for ethanol, biodiesel, and other bio-based fuel production.
Occurrences
Evidence
"I support the long-term extension and expansion of the research and development tax credit as well as the extension and expansion of tax credits for the production of ethanol, biodiesel, and other bio-based fuels."
The bill "revises and makes permanent after 2014 the research tax credit" and also modifies the credit for small businesses.
The report states the bill would extend the credit through December 31, 2016, for second-generation biofuel production and extend/modify incentives for biodiesel and renewable diesel; it explains that biodiesel fuel mixture credits and related payments were not available after December 31, 2014.
The bill revises and makes permanent after 2014 the research tax credit.
The report states the bill would extend the credit through December 31, 2016, for second-generation biofuel production and extend or modify incentives for biodiesel and renewable diesel; it explains that biodiesel fuel mixture credits and related payments were not available after December 31, 2014.
Assessments
The promise had two parts: support a long-term R&D credit and support extended/expanded biofuel credits. During Crawford's House tenure, Congress did make the federal research tax credit permanent in 2015, which satisfies the R&D policy outcome. But the biofuel-side provisions in the 2015 tax extenders package were only temporary extensions through 2016, not the kind of long-term extension and expansion promised. Candidate credit is also limited: Crawford voted against the December 18, 2015 House vote on H.R. 2029, the package that carried the permanent R&D credit and the biofuel extenders. Because part of the policy outcome occurred in his term but the full promised outcome was not achieved and his direct support is mixed, partial is the best fit.
Crawford’s promise was to support long-term extension and expansion of the federal R&D tax credit and tax credits for ethanol, biodiesel, and other bio-based fuel production. While he was serving in the House after winning the 2010 federal campaign, Congress enacted major tax-extender legislation in 2015 that made the research tax credit permanent and extended or modified several biofuel-related tax incentives, including biodiesel, renewable diesel, and second-generation biofuel provisions. Because the promised policy outcomes were substantially enacted during his House service, this counts as delivered in the same federal office context.