A Republican bill with 7 Democratic cosponsors · See all 11 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
This bill, known as the "Strengthening Essential Manufacturing and Industrial Investment Act," aims to amend the Internal Revenue Code of 1986. It seeks to extend the advanced manufacturing investment credit through December 31, 2031. The legislation expands the definition of an "advanced manufacturing facility" to specifically include the manufacturing of semiconductors, semiconductor manufacturing equipment, and semiconductor materials. These materials include both direct production materials and indirect production materials used in the manufacturing process. The Secretary of the Treasury, in consultation with the Secretary of Commerce, will be responsible for publishing lists of qualifying materials.
Yes· 3 of 9
- Scored +5
Is this likely to create jobs?
The extension of manufacturing credits encourages investment in semiconductor facilities which can lead to job growth.
- Scored +5
Is this likely to grow the economy?
By expanding the scope of advanced manufacturing credits, the bill incentivizes industrial investment and technological production.
- Scored +5
Would business owners be better off under this?
The bill provides significant tax credits for owners of advanced manufacturing facilities and material suppliers.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Extension of Investment Credits: The bill extends the credit period from December 31, 2026, to December 31, 2031, which provides a longer window for manufacturing investments (Section 2(b)).
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Expanded Scope for Manufacturing Facilities: By redefining an "advanced manufacturing facility" to include semiconductors, equipment, and specific materials, the bill expands what qualifies for the credit (Section 2(a)).
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Inclusion of Direct Production Materials: The bill allows for the inclusion of materials that are integral to and physically incorporated into a finished semiconductor, such as substrates, thin film materials, and packaging materials (Section 2(a)(ii)).
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Inclusion of Indirect Production Materials: The bill provides potential benefits for those involved in the production, testing, inspection, or packaging of semiconductors through the inclusion of specialized materials like process chemicals, photolithography materials, and cleaning agents (Section 2(a)(iii)).
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Mechanism for New Materials: The bill allows taxpayers to file a petition for an interim determination regarding whether a material qualifies as a direct or indirect production material (Section 2(a)(ii)(iv)(II)).
Potential Negative Impacts for People
- Exclusion of Generic Materials: Indirect production materials that have a generic use and are predominately used in applications other than semiconductor manufacturing are excluded from the credit (Section 2(a)(iii)(III)).
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
- Is this likely to grow the economy? — By expanding the scope of advanced manufacturing credits, the bill incentivizes industrial investment and technological production. Is this likely to create jobs? — The extension of manufacturing credits encourages investment in semiconductor facilities which can lead to job growth. Does this cut taxes for small businesses? — The bill extends and expands investment tax credits that can benefit specialized manufacturing companies. Does this make it easier to run a small business? — The inclusion of a petition process allows specialized material suppliers to seek tax credit eligibility.
- Demographic And Interest Groups
- Would business owners be better off under this? — The bill provides significant tax credits for owners of advanced manufacturing facilities and material suppliers. Would people in cities be better off under this? — Increased manufacturing activity can lead to economic opportunities in industrial areas.
- National Security And Foreign Policy
- Does this better protect the country from computer attacks? — Strengthening domestic semiconductor manufacturing supports the long-term availability of hardware essential for cybersecurity infrastructure.
- Education And Technology
- Does this put more money into scientific research? — The bill supports the industrial application and scale of semiconductor production technology.
- Governance And Ideology
- Does this make what the government does easier for the public to see? — The bill requires the Secretary to publish annual lists of qualifying semiconductor materials.
- 9/1/2026
- 1 Cosponsor added.
- 7/22/2026
- 3 Cosponsors added.
- 5/19/2026
- 1 Cosponsor added.
- 5/7/2026
- 1 Cosponsor added.
- 3/3/2026
- 1 Cosponsor added.
- 12/2/2025
- 1 Cosponsor added.
- 11/17/2025
- Referred to the House Committee on Ways and Means.
- 3 Cosponsors added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Brendan BoyleDemocrat · Pennsylvania
Jared GoldenDemocrat · Maine
Nicholas LangworthyRepublican · New York
Michael McCaulRepublican · Texas
Joseph MorelleDemocrat · New York
Blake MooreRepublican · Utah
John MannionDemocrat · New York
Sarah McBrideDemocrat · Delaware
Claudia TenneyRepublican · New York
Lori TrahanDemocrat · Massachusetts
Eugene VindmanDemocrat · Virginia