,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #geee  ,,in ,,the ,,house ,,of  
,,representatives  ,july #i1 #bjbj,mr4  
,nunes 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
 add a new medical research component to
 the credit for increasing research     
activities4  #a4 ,new medical research  
expenditure component of credit for     
increasing research activities  7a7 ,in 
general ,section #da7;a7 of the         
,internal ,revenue ,code of #aihf is    
amended by striking and at the end of   
paragraph 7#b71 by striking the period  
at the end of paragraph 7#c7 and        
inserting 1 and1 and by adding at the   
end the following new paragraph3  7#d7  
#ad percent of specified medical        
research expenditures4  4  7b7          
,specified medical research expenditures
 ,section #da7;f7 of such ,code is      
amended by adding at the end the        
following new paragraph3  7#g7          

,specified medical research expenditures
  7,a7 ,in general ,the term specified  
medical research expenditures means     
amounts paid or incurred for qualified  
research with respect to any qualified  
countermeasure4  7,b7 ,qualified        
countermeasure ,the term qualified      
countermeasure has the meaning given to 
such term in section #cai;,f-#a7;a77#b7 
of the ,public ,health ,service ,act    
7#db ,u4,s4,c4 #bdg;d-#f;a7a77#b774  4  
7c7 ,denial of double benefit  7#a7     
,taxable years beginning before ,january
 #a1 #bjba ,in the case of specified    
medical research expenditures 7as       
defined in section #da7;f77#g7 of such  
,code 7as added by this section77 paid  
or incurred in taxable years beginning  
before ,january #a1 #bjba-- 7,a7 such   
expenditures shall be treated in the    
same manner as qualified research       
expenses and basic research expenses    
under section #bhj;,c7c77#a7 of such    
,code 7as in effect on the day before   
the enactment of the ,tax ,cuts and     

,jobs ,act71 and  7,b7 the amount       
determined under section                
#bhj;,c7c77#b77;,a7 7as in effect on    
such day7 for the taxable year shall be 
increased by the amount of credit       
determined for the taxable year under   
section #da7;a77#d7 7as added by this   
section74  7#b7 ,taxable years beginning
 after ,december #ca1 #bjbj ,section    
#bhj;,c7c77#a7 of such ,code is amended 
by striking section #da7;a77#a7 and     
inserting paragraphs 7#a7 and 7#d7 of   
section #da7;a74  7d7 ,conforming       
amendment ,section #da7;f77#a7 of such  
,code is amended by striking and amounts
 paid or incurred to energy research    
consortiums each place it appears and   
inserting 1 amounts paid or incurred to 
energy research consortiums1 and        
specified medical research expenditures4
  7e7 ,effective date ,the amendments   
made by this section shall apply to     
amounts paid or incurred after the date 
of the enactment of this ,act1 in       
taxable years ending after such date4