,,ii  #aaeth ,,congress  #ast ,session  
,s4 #abic  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #f1 #bjag
 ,mr4 ,coons 7for himself and ,mr4      
,roberts7 introduced the following bill2
 which was read twice and referred to   
the ,committee on ,finance  ,a ,,bill   
,to amend the ,internal ,revenue ,code  
of #aihf to enhance the research credit 
for domestic manufacturers4  #a4 ,short 
title ,this ,act may be cited as the    
,invent and ,manufacture in ,america    
,act4  #b4 ,enhanced research credit for
 domestic manufacturers  7a7 ,in general
 ,section #da of the ,internal ,revenue 
,code of #aihf is amended by adding at  
the end the following new subsection3   
7i7 ,enhanced credit for domestic       
manufacturers  7#a7 ,in general ,in the 
case of a qualified domestic            
manufacturer1 this section shall be     
applied--  7,a7 except as provided in   
subparagraph 7,b71 by increasing the #bj
 percent amount in subsection 7a77#a7 by
 the bonus amount1 and  7,b7 in the case

 of a qualified domestic manufacturer   
making an election under subsection     
7c77#e7-- 7i7 by increasing the #ad     
percent amount under subsection         
7c77#e77;,a7 by the alternative         
simplified bonus amount1 and  7ii7 by   
increasing the #f percent amount under  
subsection 7c77#e77;,b77ii7 by the      
subsection 7c77#e77;,b7 bonus amount4   
7#b7 ,qualified domestic manufacturer   
,for purposes of this subsection-- 7,a7 
,in general ,the term qualified domestic
 manufacturer means a taxpayer who has  
domestic production gross receipts which
 are more than #ej percent of total     
gross receipts4  7,b7 ,domestic         
production gross receipts ,the term     
domestic production gross receipts has  
the meaning given to such term under    
section #aii7;c77#d74  7#c7 ,bonus      
amount2 alternative simplified bonus    
amount2 subsection 7c77#e77;,b7 amount  
,for purposes of paragraph 7#a73 ,if the
 percentage of total gross receipts     
which are domestic production gross     

receipts is3,the bonus amount is the    
following number of percentage          
points3,the alternative simplified bonus
 amount is the following number of      
percentage points3,the subsection       
7c77#e77;,b7 bonus amount is the        
following number of percentage          
points3,more than #ej but not more than 
#fjaj4g #j4c ,more than #fj but not more
 than #gjb #a4d #j4f ,more than #gj but 
not more than #hjc #b4a #j4i ,more than 
#hj but not more than #ijd #b4h #a4b    
,more than #ije #c4ea4e4  4  7b7        
,effective date ,the amendment made by  
this section shall apply to expenditures
 paid or incurred in taxable years      
beginning after ,december #ca1 #bjag4