Leaders of the House and Senate tax writing committees, in a letter to the Secretary of Treasury and IRS Commissioner, said that legislation is coming that makes a technical correction to a provision of the tax extenders legislation passed at the end of 2015.  The letter said that the permanent extension of the research and development (R&D) credit could be mistakenly read as reinstating the alternative incremental research credit, which expired at the end of 2008.  Rob Kovacev, partner in Steptoe’s Washington office commented: “it is regrettable that Congress did not enact the simplification measures contained in earlier versions of the provision.  The difficulty of computing and documenting the base amount under the regular credit creates unnecessary uncertainty and complexity for taxpayers.  This technical correction, while welcome, does not appear to address that issue."  For prior coverage of the tax extender legislation click here.  For a detailed analysis of the provision permanently extending the R&D credit, click here.