There is one summary for H.R.2138. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (05/03/2007)

Investment in America Act of 2007 - Amends the Internal Revenue Code to: (1) increase from 12 to 20% the rate of the alternative simplified tax credit for research expenses; (2) make permanent the tax credit for increasing research activities; and (3) repeal the alternative incremental tax credit for research expenses.