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 taxpayer who has domestic production gross receipts which are more than 50 percent of total gross receipts. (ii) Domestic production gross receipts The term domestic production gross receipts has the meaning given to such term under section 199(c)(4) (as in effect on December 31, 2017). (C) Bonus amount