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Amend the Eissler Amendment (page 51, Amendment Package) to
CSHB 3 by substituting the following for the amendment:
Amend CSHB 3 as follows:
(1) On page 30, strike lines 24-25 and substitute:
(9) the costs of quality control, including
replacement of defective components pursuant to standard warranty
policies, inspection directly allocable to the production of the
goods, and repairs and maintenance of goods; and
(2) On page 29, strike lines 14-16, and substitute:
(9) costs attributable to research, experimental,
engineering, and design activities directly related to the
production of the goods, including all research or experimental
expenditures described by Section 174, Internal Revenue Code;