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136 STAT. 2013 PUBLIC LAW 117–169—AUG. 16, 2022 (e) CLERICAL AMENDMENT.—The table of sections for subchapter B of chapter 65 is amended by inserting after the item relating to section 6416 the following new items: ‘‘Sec. 6417. Elective payment of applicable credits. ‘‘Sec. 6418. Transfer of certain credits.’’. (f) GROSS-UP OF DIRECT SPENDING.—Beginning in fiscal year 2023 and each fiscal year thereafter, the portion of any payment made to a taxpayer pursuant to an election under section 6417 of the Internal Revenue Code of 1986, or any amount treated as a payment which is made by the taxpayer under subsection (a) of such section, that is direct spending shall be increased by 6.0445 percent. (g) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2022. SEC. 13802. APPROPRIATIONS. Immediately upon the enactment of this Act, in addition to amounts otherwise available, there are appropriated for fiscal year 2022, out of any money in the Treasury not otherwise appropriated, $500,000,000 to remain available until September 30, 2031, for necessary expenses for the Internal Revenue Service to carry out this subtitle (and the amendments made by this subtitle), which shall supplement and not supplant any other appropriations that may be available for this purpose. PART 9—OTHER PROVISIONS SEC. 13901. PERMANENT EXTENSION OF TAX RATE TO FUND BLACK LUNG DISABILITY TRUST FUND. (a) IN GENERAL.—Section 4121 is amended by striking sub- section (e). (b) EFFECTIVE DATE.—The amendment made by this section shall apply to sales in calendar quarters beginning after the date which is 1 day after the date of enactment of this Act. SEC. 13902. INCREASE IN RESEARCH CREDIT AGAINST PAYROLL TAX FOR SMALL BUSINESSES. (a) IN GENERAL.—Clause (i) of section 41(h)(4)(B) is amended— (1) by striking ‘‘AMOUNT.—The amount’’ and inserting ‘‘AMOUNT.— ‘‘(I) IN GENERAL.—The amount’’, and (2) by adding at the end the following new subclause: ‘‘(II) INCREASE.—In the case of taxable years beginning after December 31, 2022, the amount in subclause (I) shall be increased by $250,000.’’. (b) ALLOWANCE OF CREDIT.— (1) IN GENERAL.—Paragraph (1) of section 3111(f) is amended— (A) by striking ‘‘for a taxable year, there shall be allowed’’ and inserting ‘‘for a taxable year— ‘‘(A) there shall be allowed’’, (B) by striking ‘‘equal to the’’ and inserting ‘‘equal to so much of the’’, (C) by striking the period at the end and inserting ‘‘as does not exceed the limitation of subclause (I) of section 41(h)(4)(B)(i) (applied without regard to subclause (II) thereof), and’’, and Effective date. 26 USC 4121 note. 26 USC 4121. Effective date. 26 USC 6417 note. Effective date. Time periods. 26 USC 6417 note. 26 USC 6411 prec. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00197 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw