To amend the Internal Revenue Code of 1986 to modify the order in which the business credits are taken into account by corporations.

HR 6646 modifies how corporations apply business tax credits under the Internal Revenue Code. It removes a requirement that certain credits (like those for research or energy efficiency) must be claimed in a specific sequence. This change directly affects corporations claiming these credits, simplifying their tax filing process. The bill eliminates prior rules about credit order, allowing corporations to apply credits without following the previous sequence.