I 
115TH CONGRESS 
1ST SESSION H. R. 3068 
To amend the Internal Revenue Code of 1986 to enhance the research 
credit for domestic manufacturers. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 27, 2017 
Mr. KELLY of Pennsylvania (for himself and Mr. KIND) 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 enhance 
the research credit for domestic manufacturers. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Invent and Manufac-
ture in America Act’’. 
SEC. 2. ENHANCED RESEARCH CREDIT FOR DOMESTIC 
MANUFACTURERS. 
(a) IN GENERAL.—Section 41 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
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‘‘(i) ENHANCED CREDIT FOR DOMESTIC MANUFAC-
TURERS.— 
‘‘(1) IN GENERAL.—In the case of a qualified 
domestic manufacturer, this section shall be ap-
plied— 
‘‘(A) except as provided in subparagraph 
(B), by increasing the 20 percent amount in 
subsection (a)(1) by the bonus amount, and 
‘‘(B) in the case of a qualified domestic 
manufacturer making an election under sub-
section (c)(5)— 
‘‘(i) by increasing the 14 percent 
amount under subsection (c)(5)(A) by the 
alternative simplified bonus amount, and 
‘‘(ii) by increasing the 6 percent 
amount under subsection (c)(5)(B)(ii) by 
the subsection (c)(5)(B) bonus amount. 
‘‘(2) QUALIFIED DOMESTIC MANUFACTURER.— 
For purposes of this subsection— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
domestic manufacturer’ means a taxpayer who 
has domestic production gross receipts which 
are more than 50 percent of total gross re-
ceipts. 
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‘‘(B) DOMESTIC PRODUCTION GROSS RE-
CEIPTS.—The term ‘domestic production gross 
receipts’ has the meaning given to such term 
under section 199(c)(4). 
‘‘(3) BONUS
AMOUNT; 
ALTERNATIVE
SIM-
PLIFIED
BONUS
AMOUNT; SUBSECTION
(c)(5)(B) 
AMOUNT.—For purposes of paragraph (1): 
‘‘If the percentage 
of total gross 
receipts which 
are domestic 
production gross 
receipts is: 
The 
bonus 
amount 
is the 
following 
number of 
percentage 
points: 
The 
alternative 
simplified 
bonus 
amount 
is the 
following 
number of 
percentage 
points: 
The 
subsection 
(c)(5)(B) 
bonus 
amount 
is the 
following 
number of 
percentage 
points: 
More than 50 percent but 
not more than 60 per-
cent .............................
0.7 
0.3
More than 60 percent but 
not more than 70 per-
cent .............................
1.4 
0.6
More than 70 percent but 
not more than 80 per-
cent .............................
2.1 
0.9
More than 80 percent but 
not more than 90 per-
cent .............................
2.8 
1.2
More than 90 percent .....
3.5 
1.5.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to expenditures paid or incurred 
in taxable years beginning after December 31, 2017. 
Æ 
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