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 1 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 requirement A collaboration shall be taken into account under clause (i) only if each entity involved in the collaboration provides or performs more than ½ of its pro rata share of the work hours for the research. (2) Research by United States manufacturers (A) In general In the case of a qualified domestic manufacturer, this section shall be applied— (i) by increasing the 20 percent amount in subsection (a)(1) by the bonus amount, (ii) by increasing the 14 percent amount under subsection (c)(4)(A) by the alternative simplified bonus amount, and (iii) by increasing the 6 percent amount under subsection (c)(4)(B)(ii) by the subsection (c)(4)(B) bonus amount. (B) Qualified domestic manufacturer For purposes of this subsection— (i) In general The term qualified domestic manufacturer means a