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. 
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 2009’’. 
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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, 2008 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, 2008. 
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, 2008. 
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 ‘‘$25,000 ($125,000 in the case of taxable 
years beginning after 2006 and before 2011)’’ and insert-
ing ‘‘$250,000’’. 
(b) PHASEOUT THRESHOLD.—Paragraph (2) of sec-
tion 179(b) of such Code is amended by striking 
‘‘$200,000 ($500,000 in the case of taxable years begin-
ning after 2006 and before 2011)’’ and inserting 
‘‘$800,000’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Subparagraph (A) of section 179(b)(5) of 
such Code is amended— 
(A) by striking ‘‘and before 2011, the 
$125,000 and $500,000 amounts’’ and insert-
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ing ‘‘, the $250,000 and $800,000 amounts’’, 
and 
(B) by striking ‘‘calendar year 2006’’ and 
inserting ‘‘calendar year 2007’’. 
(2) Section 179(b) of such Code, as amended by 
section 1202 of the American Recovery and Rein-
vestment Act of 2009, is amended by striking para-
graph (7). 
(3) Paragraph (2) of section 179(c) of such 
Code is amended by striking ‘‘and before 2011’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2008. 
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.’’ 
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(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’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2008, except that the amendments made 
by subsection (c) shall take effect on the date of the enact-
ment of this Act. 
SEC. 7. STUDIES. 
(a) WORKPLACE EMPLOYEE HEALTH CARE FACILI-
TIES.—The Comptroller General of the United States 
shall conduct a study of the impact of workplace employee 
health care facilities on employee health and productivity. 
The results of such study shall be submitted to the Con-
gress within 1 year after the date of the enactment of this 
Act. 
(b) RETENTION OF STUDENTS IN RURAL COMMU-
NITIES.—The Comptroller General of the United States 
shall conduct a study of the best practices for encouraging 
college graduates from rural areas to return to those areas 
after graduation. The results of such study shall be sub-
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mitted to the Congress within 1 year after the date of the 
enactment of this Act. 
Æ 
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