Businesses are able to take advantage of numerous tax credits that incentivize certain activities. The research and development (R&D) credit, for example, allows companies to claim a tax credit for expenses related to improving existing products or services or developing new ones. HR 3938 is a new bill pending in Congress, also known as the Build It in America Act (BIAA). It would amend the Internal Revenue Code (IRC) to delay the impact of the capitalization rule. The bill would extend two other important tax deductions and modify the Clean Vehicle Credit. It would also, however, repeal several tax credits related to clean energy.