,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #eia  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #af1 #bjai,mr4
 ,br[n ( ,m>yl& 7= himself1 ,mr4        
,cicill9e1 & ,ms4 ,norton7 introduc$ !  
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to increase ! rese>* cr$it )      
respect to am\nts paid or incurr$ =     
qualifi$ rese>* occurr+ 9 ! ,unit$      
,/ates4  #a4 ,%ort title ,?is ,act may  
be cit$ z ! #ba/ ,c5tury ,inve/m5t ,act 
( #bjai4  #b4 ,increase 9 rese>* cr$it =
 contract$ rese>* ) ,unit$ ,/ates       
bus9esses  7a7 ,9 g5]al ,section #da ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by add+ at ! end ! foll[+ new          
subsection3  7i7 ,special rule =        
contract$ rese>* ) ,unit$ ,/ates        
manufactur+ bus9ess  7#a7 ,9 g5]al ,if !
 taxpay] elects ! application ( ?is     
subsection1 subsection 7a77#a7 %all be  
appli$ by sub/itut+ #be p]c5t = #bj     
p]c5t ) respect to qualifi$ ,unit$      

,/ates rese>* exp5ses4  7#b7 ,qualifi$  
,unit$ ,/ates rese>* exp5ses ,= purposes
 ( ?is subsection1 ! t]m qualifi$ ,unit$
 ,/ates rese>* exp5ses means any am\nt  
paid or incurr$ by ! taxpay] to any     
p]son 7o!r ?an an employee ( ! taxpay]7 
= qualifi$ rese>*1 sub/antially all (   
:i* occurs 9 ! ,unit$ ,/ates4  7#c7     
,sep>ate application ( section ,9 ! case
 ( any election ( ! application ( ?is   
subsection1 ?is section %all be appli$  
sep>ately ) respect to qualifi$ ,unit$  
,/ates rese>* exp5ses4  4  7b7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to am\nts paid or    
incurr$ 9 taxable ye>s beg9n+ aft] !    
date ( ! enactm5t ( ?is ,act4