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. 
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 ‘‘Made in America Act 
of 2011’’. 
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SEC. 2. RESEARCH CREDIT MADE PERMANENT. 
(a) IN GENERAL.—Section 41 of the Internal Rev-
enue Code of 1986 (relating to credit for increasing re-
search activities) is amended by striking subsection (h). 
(b) CONFORMING AMENDMENT.—Paragraph (1) of 
section 45C(b) of such Code is amended by striking sub-
paragraph (D). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
December 31, 2010, and to taxable years beginning after 
such date. 
SEC. 3. INCREASE IN RATE OF ALTERNATIVE SIMPLIFIED 
CREDIT. 
(a) IN GENERAL.—Subparagraph (A) of section 
41(c)(5) of the Internal Revenue Code of 1986 (relating 
to election of alternative simplified credit) is amended by 
striking ‘‘14 percent (12 percent in the case of taxable 
years ending before January 1, 2009)’’ and inserting ‘‘20 
percent’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years ending after De-
cember 31, 2010. 
SEC. 4. REPEAL THE ALTERNATIVE INCREMENTAL CREDIT. 
(a) IN GENERAL.—Section 41(c) of the Internal Rev-
enue Code of 1986, as amended by section 3, is amended 
by striking paragraph (4) and by redesignating para-
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graphs (5), (6), and (7) as paragraphs (4), (5), and (6), 
respectively. 
(b) 
CONFORMING
AMENDMENT.—Section 
41(c)(4)(C) of such Code, as redesignated by subsection 
(a), is amended by striking the last sentence. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2010. 
SEC. 5. INCREASED SECTION 179 EXPENSING MADE PERMA-
NENT. 
(a) DOLLAR LIMITATION.—Paragraph (1) of section 
179(b) of the Internal Revenue Code of 1986 is amended 
by striking ‘‘shall not exceed—’’ and all that follows and 
inserting ‘‘shall not exceed $250,000 ($500,000 in the 
case of taxable years beginning in 2010 or 2011).’’. 
(b) PHASEOUT THRESHOLD.—Paragraph (2) of sec-
tion 179(b) of such Code is amended by striking ‘‘ex-
ceeds—’’ and all that follows and inserting ‘‘exceeds 
$800,000 ($2,000,000 in the case of taxable years begin-
ning in 2010 or 2011).’’. 
(c) CONFORMING AMENDMENTS.—Subparagraph (A) 
of section 179(b)(6) of such Code is amended— 
(1) by striking ‘‘beginning in calendar year 
2012, the $125,000 and $500,000 amounts’’ and in-
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serting ‘‘beginning in a calendar year after 2011, 
the $250,000 and $800,000 amounts’’, and 
(2) by striking ‘‘calendar year 2006’’ and in-
serting ‘‘calendar year 2007’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2010. 
SEC. 6. REDUCTION IN TOP CORPORATE MARGINAL RATE. 
(a) IN GENERAL.—Paragraph (1) of section 11(b) of 
the Internal Revenue Code of 1986 (relating to amount 
of tax) is amended— 
(1) by inserting ‘‘and’’ at the end of subpara-
graph (B), 
(2) by striking subparagraphs (C) and (D) and 
inserting the following: 
‘‘(C) 30 percent of so much of the taxable 
income as exceeds $75,000.’’, and 
(3) by striking ‘‘$11,750’’ and all that follows 
and inserting ‘‘$9,125.’’ 
(b) PERSONAL
SERVICE
CORPORATIONS.—Para-
graph (2) of section 11(b) of such Code is amended by 
striking ‘‘35 percent’’ and inserting ‘‘30 percent’’. 
(c) CONFORMING AMENDMENTS.—Paragraphs (1) 
and (2) of section 1445(e) of such Code are each amended 
by striking ‘‘35 percent’’ and inserting ‘‘30 percent’’. 
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