I 115th CONGRESS 2d Session H. R. 5463 IN THE HOUSE OF REPRESENTATIVES April 10, 2018 Ms. Rosen 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 allow a credit against income tax for equity investments in research intensive small business concerns, to provide for the proper tax treatment of personal service income earned in pass-thru entities, and for other purposes.