II 

111TH CONGRESS 

1ST SESSION S. 1021 

To amend the Internal Revenue Code of 1986 to provide an enhanced credit 

for research and development by companies that manufacture products 

in the United States. 

IN THE SENATE OF THE UNITED STATES 

MAY 12, 2009 

Mrs. LINCOLN introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

an enhanced credit for research and development by companies that manufacture products in the United States. 

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 ‘‘USA Jobs Act of 

5 2009’’. 


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1 SEC. 2. ENHANCED RESEARCH CREDIT FOR DOMESTIC 

2 MANUFACTURERS. 

3 (a) IN GENERAL.—Section 41 of the Internal Rev4 enue Code of 1986 is amended by adding at the end the 

5 following new subsection: 

6 ‘‘(i) ENHANCED CREDIT FOR DOMESTIC MANUFAC7 TURERS.— 

8 ‘‘(1) IN GENERAL.—In the case of a qualified 

9 domestic manufacturer, this section shall be applied 

10 by increasing the following by the bonus amount: 

11 ‘‘(A) The 20 percent amount under sub12 section (a)(1). 

13 ‘‘(B) The 20 percent amount under sub14 section (a)(2). 

15 ‘‘(C) The 20 percent amount under sub16 section (a)(3). 

17 ‘‘(D) The 14 percent amount under sub18 section (c)(5)(A). 

19 ‘‘(2) QUALIFIED DOMESTIC MANUFACTURER.— 

20 For purposes of this subsection— 

21 ‘‘(A) IN GENERAL.—The term ‘qualified 

22 domestic manufacturer’ means a taxpayer who 

23 has domestic production gross receipts which 

24 are more than 50 percent of total production 

25 gross receipts. 


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•S 1021 IS

1 ‘‘(B) DOMESTIC PRODUCTION GROSS RE2 CEIPTS.—The term ‘domestic production gross 

3 receipts’ has the meaning given to such term 

4 under section 199(c)(4). 

5 ‘‘(C) TOTAL PRODUCTION GROSS RE6 CEIPTS.—The term ‘total production gross re7 ceipts’ means the gross receipts of the taxpayer 

8 which are described in section 199(c)(4), deter9 mined— 

10 ‘‘(i) without regard to whether prop11 erty described in subparagraph (A)(i)(I) or 

12 (A)(i)(III) thereof was manufactured, pro13 duced, grown, or extracted in the United 

14 States, 

15 ‘‘(ii) by substituting ‘any property de16 scribed in section 168(f)(3)’ for ‘any quali17 fied film’ in subparagraph (A)(i)(II) there18 of, and 

19 ‘‘(iii) without regard to whether any 

20 construction described in subparagraph 

21 (A)(ii) thereof or services described in sub22 paragraph (A)(iii) thereof were performed 

23 in the United States. 


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1 ‘‘(3) BONUS AMOUNT.—For purposes of para2 graph (1), the bonus amount shall be determined as 

3 follows: 

‘‘If the percentage of total production gross 

receipts which are domestic production 

gross receipts is: 

The bonus 

amount is: 

More than 50 percent and not more than 60 percent.2 percentage points 

More than 60 percent and not more than 70 percent.4 percentage points 

More than 70 percent and not more than 80 percent.6 percentage points 

More than 80 percent and not more than 90 percent.8 percentage points 

More than 90 percent ............................................ 10 percentage 

points.’’. 

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

5 this section shall apply to expenditures paid or incurred 

6 in taxable years beginning after the date of the enactment 

7 of this Act. 

Æ 


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