centers. . (2) Research credit (A) In general Section 41 of such Code is amended by adding at the end the following new subsection: (i) Special rules relating to innovation centers (1) In general In the case of— (A) any qualified research expenses paid or incurred for qualified services or qualified research, (B) any basic research payments for basic research, and (C) amounts paid or incurred by the taxpayer in carrying on any trade or business of the taxpayer (including as contributions) to an energy research consortium for energy research, during the taxable year at a location in a metropolitan statistical area which is an innovation center for such taxable year, this section shall be applied as provided in paragraphs (2) and (3). (2) Credit rate Subsection (a) shall be applied by substituting 30 percent for 20 percent each place it appears. (3) Alternative simplified credit Subsection (c)(4) shall be applied— (A) by substituting 21 percent for 14 percent in subparagraph (A), and (B) by substituting 9 percent for 6 percent in subparagraph (B)(ii). (4) Credit for qualified small businesses In the case of a trade or business located primarily within a metropolitan statistical area which is an innovation center for the taxable year, subsection (h) shall be applied— (A) by substituting $15,000,000 for $5,000,000 in paragraph (3)(A)(i)(I), (B) by substituting 8-taxable-year for 5-taxable-year in paragraph (3)(A)(i)(II), and (C) by substituting $500,000 for $250,000 both places it appears in paragraphs (4)(B)(i) and (5)(B)(ii). (5) Innovation center For purposes of this subsection, for any taxable year, the term innovation center means a metropolitan statistical area with a designation as an innovation center under section 3(e) of the Innovation Centers Acceleration Act in effect for calendar years beginning in such year. (6) Termination This subsection shall not apply to expenses paid or incurred after December 31, 2030. . (B) Training included as research expenses (i) In general Paragraph (1) of section 41(b) of