I 

111TH CONGRESS 

1ST SESSION H. R. 1613 

To amend the Internal Revenue Code of 1986 to make the research credit 

permanent, increase expensing for small businesses, reduce corporate 

tax rates, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 19, 2009 

Mr. CARNEY (for himself and Mr. GERLACH) introduced the following bill; 

which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to make 

the research credit permanent, increase expensing for 

small businesses, reduce corporate tax rates, and for 

other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Made in America Act 

5 of 2009’’. 


jbell on PROD1PC69 with BILLS
2 

•HR 1613 IH

1 SEC. 2. RESEARCH CREDIT MADE PERMANENT. 

2 (a) IN GENERAL.—Section 41 of the Internal Rev3 enue Code of 1986 (relating to credit for increasing re4 search activities) is amended by striking subsection (h). 

5 (b) CONFORMING AMENDMENT.—Paragraph (1) of 

6 section 45C(b) of such Code is amended by striking sub7 paragraph (D). 

8 (c) EFFECTIVE DATE.—The amendments made by 

9 this section shall apply to amounts paid or incurred after 

10 December 31, 2008 and to taxable years beginning after 

11 such date. 

12 SEC. 3. INCREASE IN RATE OF ALTERNATIVE SIMPLIFIED 

13 CREDIT. 

14 (a) IN GENERAL.—Subparagraph (A) of section 

15 41(c)(5) of the Internal Revenue Code of 1986 (relating 

16 to election of alternative simplified credit) is amended by 

17 striking ‘‘14 percent (12 percent in the case of taxable 

18 years ending before January 1, 2009)’’ and inserting ‘‘20 

19 percent’’. 

20 (b) EFFECTIVE DATE.—The amendment made by 

21 this section shall apply to taxable years ending after De22 cember 31, 2008. 

23 SEC. 4. REPEAL THE ALTERNATIVE INCREMENTAL CREDIT. 

24 (a) IN GENERAL.—Section 41(c) of the Internal Rev25 enue Code of 1986, as amended by section 3, is amended 

26 by striking paragraph (4) and by redesignating paraVerDate Nov 24 2008 06:27 Mar 20, 2009 Jkt 079200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1613.IH H1613

jbell on PROD1PC69 with BILLS
3 

•HR 1613 IH

1 graphs (5), (6), and (7) as paragraphs (4), (5), and (6), 

2 respectively. 

3 (b) CONFORMING AMENDMENT.—Section 

4 41(c)(4)(C) of such Code, as redesignated by subsection 

5 (a), is amended by striking the last sentence. 

6 (c) EFFECTIVE DATE.—The amendments made by 

7 this section shall apply to taxable years beginning after 

8 December 31, 2008. 

9 SEC. 5. INCREASED SECTION 179 EXPENSING MADE PERMA10 NENT. 

11 (a) DOLLAR LIMITATION.—Paragraph (1) of section 

12 179(b) of the Internal Revenue Code of 1986 is amended 

13 by striking ‘‘$25,000 ($125,000 in the case of taxable 

14 years beginning after 2006 and before 2011)’’ and insert15 ing ‘‘$250,000’’. 

16 (b) PHASEOUT THRESHOLD.—Paragraph (2) of sec17 tion 179(b) of such Code is amended by striking 

18 ‘‘$200,000 ($500,000 in the case of taxable years begin19 ning after 2006 and before 2011)’’ and inserting 

20 ‘‘$800,000’’. 

21 (c) CONFORMING AMENDMENTS.— 

22 (1) Subparagraph (A) of section 179(b)(5) of 

23 such Code is amended— 

24 (A) by striking ‘‘and before 2011, the 

25 $125,000 and $500,000 amounts’’ and insertVerDate Nov 24 2008 06:27 Mar 20, 2009 Jkt 079200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H1613.IH H1613

jbell on PROD1PC69 with BILLS
4 

•HR 1613 IH

1 ing ‘‘, the $250,000 and $800,000 amounts’’, 

2 and 

3 (B) by striking ‘‘calendar year 2006’’ and 

4 inserting ‘‘calendar year 2007’’. 

5 (2) Section 179(b) of such Code, as amended by 

6 section 1202 of the American Recovery and Rein7 vestment Act of 2009, is amended by striking para8 graph (7). 

9 (3) Paragraph (2) of section 179(c) of such 

10 Code is amended by striking ‘‘and before 2011’’. 

11 (d) EFFECTIVE DATE.—The amendments made by 

12 this section shall apply to taxable years beginning after 

13 December 31, 2008. 

14 SEC. 6. REDUCTION IN TOP CORPORATE MARGINAL RATE. 

15 (a) IN GENERAL.—Paragraph (1) of section 11(b) of 

16 the Internal Revenue Code of 1986 (relating to amount 

17 of tax) is amended— 

18 (1) by inserting ‘‘and’’ at the end of subpara19 graph (B), 

20 (2) by striking subparagraphs (C) and (D) and 

21 inserting the following: 

22 ‘‘(C) 30 percent of so much of the taxable 

23 income as exceeds $75,000.’’, and 

24 (3) by striking ‘‘$11,750’’ and all that follows 

25 and inserting ‘‘$9,125.’’ 


jbell on PROD1PC69 with BILLS
5 

•HR 1613 IH

1 (b) PERSONAL SERVICE CORPORATIONS.—Para2 graph (2) of section 11(b) of such Code is amended by 

3 striking ‘‘35 percent’’ and inserting ‘‘30 percent’’. 

4 (c) CONFORMING AMENDMENTS.—Paragraphs (1) 

5 and (2) of section 1445(e) of such Code are each amended 

6 by striking ‘‘35 percent’’ and inserting ‘‘30 percent’’. 

7 (d) EFFECTIVE DATE.—The amendments made by 

8 this section shall apply to taxable years beginning after 

9 December 31, 2008, except that the amendments made 

10 by subsection (c) shall take effect on the date of the enact11 ment of this Act. 

12 SEC. 7. STUDIES. 

13 (a) WORKPLACE EMPLOYEE HEALTH CARE FACILI14 TIES.—The Comptroller General of the United States 

15 shall conduct a study of the impact of workplace employee 

16 health care facilities on employee health and productivity. 

17 The results of such study shall be submitted to the Con18 gress within 1 year after the date of the enactment of this 

19 Act. 

20 (b) RETENTION OF STUDENTS IN RURAL COMMU21 NITIES.—The Comptroller General of the United States 

22 shall conduct a study of the best practices for encouraging 

23 college graduates from rural areas to return to those areas 

24 after graduation. The results of such study shall be subVerDate Nov 24 2008 06:27 Mar 20, 2009 Jkt 079200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H1613.IH H1613

jbell on PROD1PC69 with BILLS
6 

•HR 1613 IH

1 mitted to the Congress within 1 year after the date of the 

2 enactment of this Act. 

Æ 


jbell on PROD1PC69 with BILLS