Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I move amendment No. 46:

In page 39, between lines 7 and 8, to insert the following: “22. The Minister shall within 6 months of the passing of this Act, prepare and lay before Dáil Éireann a report in relation to specific actions to be taken to reform the Research and Development tax credit, which would reduce the cost of the credit, stops abuses in relation to inflated claims and make the credit more appropriate for SMEs.”.