; alternative simplified 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 percent 1 0.7 0.3 More than 60 percent but not more than 70 percent 2 1.4 0.6 More than 70 percent but not more than 80 percent 3 2.1 0.9 More than 80 percent but not more than 90 percent 4 2.8 1.2 More than 90 percent 5 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.