Madam President, now more than ever, we must find bipartisan solutions wherever possible to stimulate our economy, get Americans back to work, and ensure we maintain our position on the world stage as the leader in scientific and technological innovation. This amendment would preserve funding related to U.S. competitiveness and innovation by retaining the full expensing for research and development and expanding tax incentives for small businesses. Immediate R&D expensing incentivizes long-term investments in innovation and technological breakthroughs. By passing this amendment, we can make sure that the United States continues to be the world leader in this space. I understand we are prepared to pass this by voice vote. The PRESIDING OFFICER (Mr. Murphy). If there is no further debate, the question is on agreeing to the amendment. The amendment (No. 3278) was passed. The PRESIDING OFFICER. The Senator from Idaho. Amendment No. 3099
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