I 

112TH CONGRESS 

1ST SESSION H. R. 1773 

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 

MAY 5, 2011 

Mr. GERLACH (for himself and Mr. KISSELL) 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 2011’’. 


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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, 2010, 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, 2010. 

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 Mar 15 2010 23:02 May 09, 2011 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1773.IH H1773

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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, 2010. 

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 ‘‘shall not exceed—’’ and all that follows and 

14 inserting ‘‘shall not exceed $250,000 ($500,000 in the 

15 case of taxable years beginning in 2010 or 2011).’’. 

16 (b) PHASEOUT THRESHOLD.—Paragraph (2) of sec17 tion 179(b) of such Code is amended by striking ‘‘ex18 ceeds—’’ and all that follows and inserting ‘‘exceeds 

19 $800,000 ($2,000,000 in the case of taxable years begin20 ning in 2010 or 2011).’’. 

21 (c) CONFORMING AMENDMENTS.—Subparagraph (A) 

22 of section 179(b)(6) of such Code is amended— 

23 (1) by striking ‘‘beginning in calendar year 

24 2012, the $125,000 and $500,000 amounts’’ and inVerDate Mar 15 2010 23:02 May 09, 2011 Jkt 099200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H1773.IH H1773

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1 serting ‘‘beginning in a calendar year after 2011, 

2 the $250,000 and $800,000 amounts’’, and 

3 (2) by striking ‘‘calendar year 2006’’ and in4 serting ‘‘calendar year 2007’’. 

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

6 this section shall apply to taxable years beginning after 

7 December 31, 2010. 

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

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

10 the Internal Revenue Code of 1986 (relating to amount 

11 of tax) is amended— 

12 (1) by inserting ‘‘and’’ at the end of subpara13 graph (B), 

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

15 inserting the following: 

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

17 income as exceeds $75,000.’’, and 

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

19 and inserting ‘‘$9,125.’’ 

20 (b) PERSONAL SERVICE CORPORATIONS.—Para21 graph (2) of section 11(b) of such Code is amended by 

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

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

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

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


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

2 this section shall apply to taxable years beginning after 

3 December 31, 2010, except that the amendments made 

4 by subsection (c) shall take effect on the date of the enact5 ment of this Act. 

6 SEC. 7. STUDIES. 

7 (a) WORKPLACE EMPLOYEE HEALTH CARE FACILI8 TIES.—The Comptroller General of the United States 

9 shall conduct a study of the impact of workplace employee 

10 health care facilities on employee health and productivity. 

11 The results of such study shall be submitted to the Con12 gress within 1 year after the date of the enactment of this 

13 Act. 

14 (b) RETENTION OF STUDENTS IN RURAL COMMU15 NITIES.—The Comptroller General of the United States 

16 shall conduct a study of the best practices for encouraging 

17 college graduates from rural areas to return to those areas 

18 after graduation. The results of such study shall be sub19 mitted to the Congress within 1 year after the date of the 

20 enactment of this Act. 

Æ 


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