I 118th CONGRESS 1st Session H. R. 5206 IN THE HOUSE OF REPRESENTATIVES August 15, 2023 Mr. Buchanan (for himself, Mr. Fitzpatrick , and Mr. Kelly of Pennsylvania ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to make a portion of research credit refundable for certain small businesses engaging in specified medical research.