; and (2) by inserting after paragraph (3) the following new paragraph: (4) Employee training expenses (A) In general The term employee training expenses means any wages paid or incurred to an employee in connection with training for the employee to perform qualified services described in clause (i) or (ii) of paragraph (2)(B). Such term does not include wages paid or incurred in connection with general employer training which does not specifically pertain to such qualified services. (B) Wages, etc For purposes of this paragraph— (i) In general The term wages shall not include any amount taken into account under paragraph (2)(A)(i). (ii) Rules The rules of paragraph (2)(D) shall apply. . (c) Effective date The amendments made by this section shall apply to expenses paid or incurred in taxable years beginning after December 31, 2019. 4. Increased credit rate for certain research activities (a) In general Section 41 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (i) Special rules for certain high-Benefit research activities (1) Certain collaborative research (A) In general In the case of any qualified research expenses described in subparagraph (B), as applicable— (i) subsection (a)(1) shall be applied by substituting 25 percent for 20 percent , (ii) subsection (c)(4)(A) shall be applied by substituting 17.5 percent for 14 percent , and (iii) subsection (c)(4)(B)(ii) shall be applied by substituting 7.5 percent for 6 percent . (B) Expenses described (i) In general Qualified research expenses described in this subparagraph are qualified research expenses incurred by the taxpayer with respect to qualified research in collaboration with one or more other entities, which may include a qualified organization described in subparagraph (A), (B), or (C) of subsection (e)(6), an organization which is a Federal laboratory (within the meaning of subsection (b)(3)(D)(i)(III)), or a qualified research consortium (as defined in subsection (b)(3)(C)(ii)). (ii) Contribution