; and (B) other employees or prospective employees similarly situated. . V 21st Century Investment 12601. Short title This subtitle may be cited as the 21st Century Investment Act of 2020 . 12602. Increase in research credit for contracted research with United States businesses (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 rule for contracted research with United States manufacturing business (1) In general If the taxpayer elects the application of this subsection, subsection (a)(1) shall be applied by substituting 25 percent for 20 percent with respect to qualified United States research expenses. (2) Qualified United States research expenses For purposes of this subsection, the term qualified United States research expenses means any amount paid or incurred by the taxpayer to any person (other than an employee of the taxpayer) for qualified research, substantially all of which occurs in the United States. (3) Separate application of section In the case of any election of the application of this subsection, this section shall be applied separately with respect to qualified United States research expenses. . (b) Effective date The amendments made by this section shall apply to amounts paid or incurred in taxable years beginning after the date of the enactment of this Act. W Protection of Social Security Benefits Restoration 12801. Short title This subtitle may be cited as the Protection of Social Security Benefits Restoration Act . 12802. Protecting Social Security, Railroad retirement, and Black Lung benefits from administrative offset (a) Prohibition on administrative offset authority (1) Assignment under Social Security Act Section 207 of the Social Security Act ( 42 U.S.C. 407 ) is amended by adding at the end the following new subsection: (d) Subparagraphs (A), (C), and (D) of section 3716(c)(3) of title 31, United States Code, as such subparagraphs were in effect on the date before the date of enactment of the