; (2) by striking the period at the end of paragraph (33) and inserting , plus ; and (3) by adding at the end the following new paragraph: (34) in the case of an eligible taxpayer (as defined in section 45U(c)(1), the independent animal welfare certification credit determined under section 45U. . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 45U. Independent animal welfare certification credit.’’. . (d) Effective date The amendments made by this section shall apply to amounts paid or incurred during taxable years beginning after December 31, 2023. B Reforming Animal Welfare in Agricultural Research Endeavors 811. Animal welfare Section 14 of the Animal Welfare Act ( 7 U.S.C. 2144 ) is amended— (1) in the first sentence, by striking Any and inserting the following: (1) In general Subject to paragraph (3), any Federal research facility or any other ; (2) in the second sentence, by striking Any and inserting the following: (2) Animal exhibition Any