The High Technology Research and Scientific Education Act of 1983 (S. 2165) would modify and extend the tax credit for research and development costs. This report explains the proposed changes and discusses issues surrounding the use of tax incentives for stimulating research and development.,Jane Gravelle, Specialist in Industry Analysis and Finance, Economics Division.,CRS 84-539 E,"January 31, 1984.",SuDoc# LC 14. 18/3