,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #abcd  ,,in ,,the ,,house ,,of  
,,representatives  ,february #bg1       
#bjag,mr4 ,meehan 7for himself1 ,mr4    
,holding1 and ,mr4 ,butterfield7        
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
make certain contract research eligible 
for the research credit4  #a4 ,short    
title ,this ,act may be cited as the    
,domestic ,research ,enhancement ,act of
 #bjag4  #b4 ,research credit expanded  
to make certain research eligible for   
the credit  7a7 ,in general  7#a7       
,section #da7;b77#a7 of the ,internal   
,revenue ,code of #aihf is amended by   
striking and at the end of subparagraph 
7,a71 by striking the period at the end 
of subparagraph 7,b7 and inserting 1    
and1 and by adding at the end the       
following new subparagraph3  7,c7       
contracted research expenses4  4  7#b7  
,section #da7;b7 of such ,code is       

amended by adding at the end the        
following new paragraph3  7#e7          
,contracted research expenses  7,a7 ,in 
general ,the term contracted research   
expenses means #ce percent of the       
in-house research expenses for the      
taxable year paid or incurred by the    
taxpayer contracted to do research1 but 
only when the contracting taxpayer pays 
or incurs contract research expenses for
 such taxable year4  7,b7 ,funded       
research allowed ,for purposes of this  
section1 the prohibition contained in   
subsection 7d77#d77;,h7 shall not apply4
  7,c7 ,denial of double benefit ,the   
amount of any in-house research expenses
 taken into account under this section  
7without regard to this paragraph7 by a 
contracted taxpayer for a taxable year  
shall be reduced by the amount of       
in-house research expenses taken into   
account by such taxpayer under          
subparagraph 7,a7 for taxable year4  4  
7b7 ,effective date ,the amendments made
 by this ,act shall apply to taxable    

years ending after the date of the      
enactment of this ,act4