Each year that passes we say the world is a much smaller place, and it’s never been more true with the proximity we get from communication technology, the need to protect our mutual interests against global terrorism, and unprecedented recognition and worldwide collaboration to address climate issues and our shared environmental concerns. History has taught us that technology is not a panacea, but that by constantly seeking innovation and greater efficiencies we will improve our condition and quality of life, and strengthen our fiscal base by creating these marvels of the present and future. Congress in 2015 has recognized the seriousness of these challenges and by betting on ingenuity and the future we are going back to our roots, and revisiting the purpose of the original Research Tax Credit enacted in the landmark ERTA of 1981, crafted as one important part of a package of reforms intended to be “a tax reduction program to help upgrade the nation’s industrial base, stimulate productivity and innovation throughout the economy."