II 118th CONGRESS 1st Session S. 866 IN THE SENATE OF THE UNITED STATES March 16, 2023 Ms. Hassan (for herself, Mr. Young , Ms. Cortez Masto , Mr. Barrasso , Ms. Sinema , Mr. Tillis , Mrs. Feinstein , Mr. Daines , Mr. Kelly , Mr. Hagerty , Mrs. Murray , Mr. Moran , Mr. Peters , and Mr. Wicker ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to enhance tax benefits for research activities.