A Republican bill with 4 Democratic cosponsors · See all 19 cosponsors
Last activity — Read twice and referred to the Committee on Finance.
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 creates a tax credit called the domestic cotton consumption credit for using cotton grown in the United States. It encourages people to buy American-grown cotton and products made from it by giving a tax break to the sellers. The bill sets up a digital supply chain tracking system to prove the cotton actually originated in the United States. It also gives higher credit amounts if the cotton is processed into yarn or fabric right here in the United States or in certain partner countries. Sellers can even transfer this tax credit to others under specific rules outlined in the tax code.
Yes· 3 of 7
- Scored +6
Would farmers be better off under this?
Domestic cotton farmers stand to benefit significantly from increased demand and tax credits for their products.
- Scored +4
Would business owners be better off under this?
The tax credit provides a direct financial incentive for businesses involved in the domestic cotton supply chain.
- Scored +3
Would people in rural areas be better off under this?
The bill supports the agricultural economy which is central to many rural communities.
The opposite
- Scored -2
Does this make trade with other countries easier?
The bill prioritizes domestic consumption which could impact existing international trade dynamics.
Who it would affect, and how
Potential Positive Impacts for People
-
Encouraging American cotton use: Section 2(a) establishes a purpose to encourage the consumption of U.S.-grown cotton and products made from it, which supports domestic farmers and workers.
-
Higher tax credits for domestic processing: Section 2(d) provides increased credit multipliers for taxpayers who use qualified cotton yarn or qualified cotton fabric made in the United States, which rewards keeping manufacturing jobs stateside.
Potential Negative Impacts for People
- Exclusion of non-qualifying foreign processing: Section 2(b)(2)(B) sets a lower tax credit percentage for eligible articles that undergo processing in countries without a free trade agreement or unilateral preference program with the United States, potentially increasing costs for products relying on certain international supply chains.
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.
- Demographic And Interest Groups
- Would farmers be better off under this? — Domestic cotton farmers stand to benefit significantly from increased demand and tax credits for their products. Would business owners be better off under this? — The tax credit provides a direct financial incentive for businesses involved in the domestic cotton supply chain. Would people in rural areas be better off under this? — The bill supports the agricultural economy which is central to many rural communities.
- Economy And Finance
- Is this likely to create jobs? — The credit encourages domestic cotton consumption which may stimulate growth in the domestic agricultural and textile sectors. Is this likely to grow the economy? — By incentivizing domestic supply chains, the bill aims to boost specific segments of the US economy.
- Environment Energy And Infrastructure
- Does this invest in rural communities? — The bill benefits US cotton farmers, many of whom are located in rural areas.
- National Security And Foreign Policy
- Does this make trade with other countries easier? — The bill prioritizes domestic consumption which could impact existing international trade dynamics.
- Governance And Ideology
- Does this give the federal government more power? — The bill expands federal authority through the creation of new tax credits and tracing requirements.
- 9/23/2026
- 1 Cosponsor added.
- 8/7/2026
- 1 Cosponsor added.
- 6/18/2026
- 1 Cosponsor added.
- 6/10/2026
- 1 Cosponsor added.
- 5/13/2026
- 1 Cosponsor added.
- 4/13/2026
- 2 Cosponsors added.
- 3/26/2026
- 1 Cosponsor added.
- 12/11/2025
- 2 Cosponsors added.
- 10/27/2025
- 1 Cosponsor added.
- 7/24/2025
- 1 Cosponsor added.
- 7/9/2025
- 1 Cosponsor added.
- 6/11/2025
- 3 Cosponsors added.
- 5/22/2025
- Read twice and referred to the Committee on Finance.
- 3 Cosponsors added.
- Introduced in Senate
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.
John BoozmanRepublican · Arkansas
Marsha BlackburnRepublican · Tennessee
Ted BuddRepublican · North Carolina
Katie BrittRepublican · Alabama
John CornynRepublican · Texas
Tom CottonRepublican · Arkansas
Lindsey GrahamRepublican · South Carolina
- Darline Graham
Republican · South Carolina
Josh HawleyRepublican · Missouri
James JusticeRepublican · West Virginia
Jerry MoranRepublican · Kansas
Roger MarshallRepublican · Kansas
Jon OssoffDemocrat · Georgia
Adam SchiffDemocrat · California
Tommy TubervilleRepublican · Alabama
Thomas TillisRepublican · North Carolina
Roger WickerRepublican · Mississippi
Raphael WarnockDemocrat · Georgia
Mark WarnerDemocrat · Virginia