Representative Julia Brownley (D-CA) introduced the Innovation, Research, and Manufacturing Act (H.R. 3640) on December 2, 2013. The proposed bill would increase the I.R.C. § 41 credit for increasing research activity (commonly known as the Research and Development or R&D tax credit) by fifty percent. The bill would also extend the credit permanently, and permit the credit to be used against payroll tax liability for eligible small businesses.