A Republican bill with 1 Democratic cosponsor · See the cosponsor
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
The Semiconductor Superiority Act amends the Internal Revenue Code of 1986 to clarify how the advanced manufacturing investment credit applies to semiconductor facilities in outer space. It specifies that property used for transporting crew and supplies, or property not located in outer space, can still be treated as part of such a facility. It defines outer space to include low-Earth orbit and clarifies that manufacturing functions include flight control, crew habitation, facility repair, and transportation. However, rockets or launch vehicles used to propel payloads from Earth are excluded from being qualified property. The act also updates Section 50(b) regarding property held by United States persons. These changes apply to property placed in service after the date of enactment.
Yes· 3 of 8
- Scored +7
Does this put more into space exploration?
Provides financial incentives for industrial infrastructure in low-Earth orbit.
- Scored +6
Would business owners be better off under this?
Provides tax credits for businesses investing in space-based manufacturing facilities.
- Scored +5
Would billionaires be better off under this?
Benefits large-scale capital investors in the space industry.
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 Space-Based Manufacturing: By clarifying that the advanced manufacturing investment credit applies to facilities in outer space, including low-Earth orbit, the bill encourages the development of semiconductor manufacturing outside of Earth (Section 2(a)).
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Broadening Qualified Property: The bill allows property used for crew habitation, flight control, facility repair, and the transport of goods and equipment to be considered part of the manufacturing function, which may make these projects more financially viable (Section 2(a)).
Potential Negative Impacts for People
- Exclusion of Launch Vehicles: The bill explicitly states that rockets or similar launch vehicles used to propel payloads from Earth into outer space are not considered qualified property for the credit (Section 2(a)(C)).
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 business owners be better off under this? — Provides tax credits for businesses investing in space-based manufacturing facilities. Would billionaires be better off under this? — Benefits large-scale capital investors in the space industry. Would students be better off under this? — Increases relevance and funding for STEM students in aerospace and electronics. Would people in their twenties and thirties be better off under this? — Creates future opportunities in aerospace and semiconductor engineering.
- Education And Technology
- Does this put more into space exploration? — Provides financial incentives for industrial infrastructure in low-Earth orbit. Does this put more money into scientific research? — Facilitates technical advancement in space-based semiconductor manufacturing.
- Economy And Finance
- Is this likely to grow the economy? — Supports the development of an advanced space-based industrial sector. Is this likely to create jobs? — Encouraging space-based semiconductor manufacturing may lead to new high-tech jobs.
- 6/11/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor 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.
Michael BennetDemocrat · Colorado