; alternative simplified bonus amount; subsection (c)(4)(B) amount For purposes of subparagraph (A): 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)(4)(B) bonus amount is the following number of percentage points: More than 50% but not more than 60% 1 0.7 0.3 More than 60% but not more than 70% 2 1.4 0.6 More than 70% but not more than 80% 3 2.1 0.9 More than 80% but not more than 90% 4 2.8 1.2 More than 90% 5 3.5 1.5. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2020. 5. Transfers to federal old-age and survivors insurance trust fund There are hereby appropriated to the Federal Old-Age and Survivors Trust Fund and the Federal Disability Insurance Trust Fund established under section 201 of the Social Security Act ( 42 U.S.C. 401 ) amounts equal to the reduction in revenues to the Treasury from the taxes under section 3111(a) of the Internal Revenue Code of 1986 by reason of the amendments made by sections 2, 3, and 4. Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such Trust Fund had such amendments not been enacted. 6. Support for small business research and development (a) Definitions In this section— (1) the term Administrator means the Administrator of the Small Business Administration; (2) the term Commissioner means the Commissioner of Internal Revenue; (3) the term small business concern has the meaning given the term in section 3(a) of the Small Business Act ( 15 U.S.C. 632(a) )