A Republican bill with no 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, known as the "ONSHORE Manufacturing Act," aims to amend the Internal Revenue Code of 1986 to encourage domestic production of critical medical supplies and drugs. It establishes a tax credit for domestic medical and drug manufacturing income. The legislation also provides credits for acquiring qualifying advanced medical manufacturing equipment. Additionally, it includes a credit for property used to meet EPA compliance standards in medical manufacturing. Finally, the bill requires several federal agencies to submit annual reports to Congress regarding the use and impact of these credits.
Yes· 3 of 11
- Scored +5
Is this likely to create jobs?
The tax credits are designed to incentivize domestic production and manufacturing investments.
- Scored +5
Would business owners be better off under this?
The bill offers significant tax credits to businesses engaged in domestic medical and drug manufacturing.
- Scored +5
Does this make what the government does easier for the public to see?
The bill mandates annual reports from several federal agencies to Congress regarding the impact of these credits.
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 Income: Taxpayers can receive a credit equal to 10.5 percent of their qualified medical and drug manufacturing income, which is limited by their taxable income and W-2 wages. (Section 2(a) and (b))
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Encouragement of Advanced Technology: Companies can receive a tax credit of up to 30 percent for investing in advanced medical manufacturing equipment that uses novel technology or helps address medicine shortages. (Section 3(b))
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Environmental Compliance Incentives: There is a tax credit of up to 30 percent for property used to help medical manufacturers meet emissions limits under the Clean Air Act or wastewater standards under the Clean Water Act. (Section 4(b))
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Increased Oversight and Transparency: Various federal agencies, including the IRS, VA, DoD, and FDA, are required to submit annual reports to Congress to track the utilization and impact of these credits on drug and device shortages and supply chain resiliency. (Section 5)
Potential Negative Impacts for People
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Credit Limitations on Wages: The domestic medical and drug manufacturing credit is capped at 50 percent of the taxpayer's W-2 wages. (Section 2(b)(1))
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Phasing Out of Equipment Credits: The credit for advanced medical manufacturing equipment decreases over time, dropping from 30 percent to 0 percent after December 31, 2032. (Section 3(b))
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Phasing Out of Compliance Credits: The credit for medical manufacturing EPA compliance property also decreases over time, dropping from 30 percent to 0 percent after December 31, 2032. (Section 4(b))
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 create jobs? — The tax credits are designed to incentivize domestic production and manufacturing investments. Is this likely to grow the economy? — The bill stimulates the domestic medical manufacturing sector through targeted tax incentives. Does this make it easier to run a small business? — Tax credits for manufacturing income and equipment acquisitions provide financial support to manufacturers. Does this cut taxes for small businesses? — The bill provides various tax credits for domestic medical manufacturing income and equipment acquisitions.
- Demographic And Interest Groups
- Would business owners be better off under this? — The bill offers significant tax credits to businesses engaged in domestic medical and drug manufacturing. Would veterans be better off under this, taking everything together? — The bill includes provisions to ensure the domestic procurement of medical products used by veterans.
- Governance And Ideology
- Does this make what the government does easier for the public to see? — The bill mandates annual reports from several federal agencies to Congress regarding the impact of these credits.
- Healthcare
- Does this make health care easier to get in general? — The bill aims to address medical product shortages by incentivizing domestic manufacturing.
- Environment Energy And Infrastructure
- Does this better protect air, water and wildlife? — The bill provides a tax credit for property used to meet Clean Air Act and Clean Water Act standards in medical manufacturing.
- Education And Technology
- Does this put more money into scientific research? — The bill incentivizes the use of novel technology in advanced medical manufacturing equipment.
- National Security And Foreign Policy
- Does this increase the pay, pensions or support veterans receive? — The bill requires the VA to report on how these credits impact the procurement of domestic medical supplies for veterans.
- 7/15/2026
- Read twice and referred to the Committee on Finance.
- Introduced in Senate