Inspiring Scientific Research and Innovation Supplemental Appropriations Act, 2013 - Appropriates, for FY2013, an additional $3 billion to the National Institutes of Health (NIH), to remain available until expended.
Amends the Internal Revenue Code to increase the recovery period for the depreciation of an airplane: (1) used in directly carrying out activities essential to the function of a trade or business other than the commercial or contract carrying of freight or passengers; and (2) whose primary use is not for the transportation of freight or passengers, other than medical or emergency transportation. Provides a special effective date rule for property for which there is a qualified written binding contract in effect before the date of enactment of this Act.
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