; and (2) greatly exemplifies and strengthens the high nobility of purpose that is the founding grace of this great Nation. 3047. Increase in research credit for contracted research with United States businesses (a) In general Section 41 of the Internal Revenue Code of 1986 is amended by inserting after subsection (g) the following new subsection: (h) Special rule for contracted research with United States manufacturing business (1) In general If the taxpayer elects the application of this subsection, subsection (a)(1) shall be applied by substituting 25 percent for 20 percent with respect to qualified United States research expenses. (2) Qualified United States research expenses For purposes of this subsection, the term qualified United States research expenses means any amount paid or incurred by the taxpayer to any person (other than an employee of the taxpayer) for qualified research, substantially all of which occurs in the United States. (3) Separate application of section In the case of any election of the application of this subsection, this section shall be applied separately with respect to qualified United States research expenses. . (b) Effective date The amendments made by this section shall apply to amounts paid or incurred for taxable years beginning after the date of the enactment of this Act. 3048. Homeland Security cybersecurity workforce