A Republican bill with 3 Democratic cosponsors · See all 5 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
The "Infant Formula Made in America Act of 2025" proposes amendments to the Internal Revenue Code of 1986. It introduces an investment credit for domestic infant formula manufacturing projects to encourage the establishment or expansion of facilities. Additionally, it establishes a production credit for certain eligible infant formula manufactured in the United States. The investment credit is set at 30 percent of qualified investments for eligible taxpayers. The production credit provides a specific amount based on the pounds of formula sold for use in the U.S. These credits are subject to specific eligibility requirements and financial limitations.
Yes· 3 of 14
- Scored +6
Does this make it easier to run a small business?
The bill specifically targets taxpayers with global revenues under $750 million through investment and production credits.
- Scored +6
Would business owners be better off under this?
The bill provides significant financial incentives for manufacturing-based business owners.
- Scored +5
Does this cut taxes for small businesses?
The bill provides significant tax credits for domestic manufacturing projects aimed at smaller-scale taxpayers.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Support for Domestic Manufacturing: The bill provides a 30 percent investment credit for qualifying infant formula manufacturing projects that re-equip, expand, or establish a facility (Section 2(a), Section 2(c)(2)).
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Incentives for Domestic Production: The bill creates a production credit of $2 per pound of eligible infant formula manufactured and sold for use in the United States (Section 3(a)(a)).
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Targeted Support for Smaller Entities: The "eligible taxpayer" and "qualified taxpayer" definitions limit the scope to taxpayers whose total global revenue does not exceed $750,000,000 (Section 2(c)(1)(A), Section 3(b)(1)).
Potential Negative Impacts for People
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Tax Recapture Risks: Taxpayers may face an increased tax liability plus interest if a "recapture event" occurs, such as failing to meet certification requirements or if the property ceases to be part of a qualifying project (Section 2(e)(1), Section 2(e)(2)).
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Project Limitations: The amount of credit that may be allocated for manufacturing projects is capped at $150,000,000, with a total aggregate cap of $750,000,000 (Section 2(d)(2)(A), Section 2(d)(2)(B)).
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Production Caps: The production credit is limited to a maximum of 18,000,000 pounds of formula (Section 3(d)(1)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Economy And Finance
- Does this make it easier to run a small business? — The bill specifically targets taxpayers with global revenues under $750 million through investment and production credits. Does this cut taxes for small businesses? — The bill provides significant tax credits for domestic manufacturing projects aimed at smaller-scale taxpayers. Is this likely to create jobs? — By incentivizing the establishment and expansion of manufacturing facilities, the bill likely promotes industrial job growth. Is this likely to grow the economy? — The tax credits stimulate domestic industrial investment and production. Does this give people more protection from unfair business practices? — Increasing domestic production can improve supply chain reliability for essential infant products. Is this likely to slow the rise in prices? — Increased domestic supply of infant formula may have a minor stabilizing effect on prices for that specific good.
- Demographic And Interest Groups
- Would business owners be better off under this? — The bill provides significant financial incentives for manufacturing-based business owners. Would children be better off under this? — Ensuring reliable access to infant formula is highly beneficial for the health and well-being of infants. Would households on low incomes be better off under this? — Increased domestic supply can help stabilize costs for essential goods used by low-income families. Would women be better off under this? — Increased stability in infant formula supply addresses a key concern for many parents.
- Healthcare
- Does this make the country readier for the next outbreak? — Strengthening domestic manufacturing capabilities enhances resilience against future supply chain disruptions. Does this make health care easier to get in general? — Ensuring a more robust domestic supply of infant formula supports nutritional security for infants.
- Governance And Ideology
- Does this give the federal government more power? — The bill expands federal authority through the administration of new tax credits and certification programs. Does this make what the government does easier for the public to see? — The bill requires the Secretary to publicly disclose applicant identities and credit amounts.
- 8/20/2026
- 1 Cosponsor added.
- 12/18/2025
- 1 Cosponsor added.
- 4/7/2025
- 1 Cosponsor added.
- 3/10/2025
- Referred to the House Committee on Ways and Means.
- 2 Cosponsors added.
- Introduced in House
Troy BaldersonRepublican · Ohio
Rosa DeLauroDemocrat · Connecticut
Chrissy HoulahanDemocrat · Pennsylvania
Darin LaHoodRepublican · Illinois
Derek TranDemocrat · California