; table of contents, etc. Title I—Investment in America Sec. 101. Deduction for research and experimental expenditures. Sec. 102. Extension of allowance for depreciation, amortization, or depletion in determining the limitation on business interest. Sec. 103. Extension of 100 percent bonus depreciation. Title II—Supply Chain Security Sec. 201. Termination of Hazardous Substance Superfund financing rate. Sec. 202. Election to determine foreign income taxes paid or accrued to certain Western Hemisphere countries without regard to certain regulations. Sec. 203. Imposition of tax on the acquisition of United States agricultural interests by disqualified persons. Title III—Repeal of Special Interest Tax Provisions Sec. 301. Repeal of clean electricity production credit. Sec. 302. Repeal of clean electricity investment credit. Sec. 303. Modification of clean vehicle credit. Sec. 304. Repeal of credit for previously-owned clean vehicles. Sec. 305. Repeal of credit for qualified commercial clean vehicles. I Investment in America 101. Deduction for research and experimental expenditures (a) Delay of amortization of research and experimental expenditures Section 174 is amended by adding at the end the following new subsection: (e) Suspension of application This section shall apply to amounts paid or incurred in taxable years beginning after December 31, 2025 (and shall not apply to amounts paid or incurred in taxable years beginning on or before such date). . (b) Reinstatement of expensing for research and experimental expenditures Part VI of subchapter B of chapter 1 is amended by inserting after section 174 the following new section: 174A. Temporary rules for research and experimental expenditures (a) Treatment as expenses Notwithstanding section 263, there shall be allowed as a deduction any research or experimental expenditures which are paid or incurred by the taxpayer during the taxable year in connection with the taxpayer’s trade or business. (b) Amortization of certain research and experimental expenditures (1) In