HR3204119th CongressWALLET

BASIC ACT

Sponsored By: Representative Tenney

Introduced

Summary

Larger, longer semiconductor investment tax credit. This bill would raise the advanced manufacturing investment credit from 25% to 35% and extend the credit period through December 31, 2030 to encourage more investment in advanced semiconductor equipment.

Show full summary
  • Manufacturers and investors: Lowers the after-tax cost of buying qualifying semiconductor equipment by boosting the credit rate to 35%, improving the economics of new fabs and upgrades.
  • U.S. supply chain and capacity: A bigger, longer credit is designed to attract more onshore semiconductor investment and support domestic manufacturing capacity.
  • Timing and eligibility: The changes would apply to property placed in service after the date of enactment and keep the credit available until Dec. 31, 2030.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Higher tax credit for chip makers

This bill would raise the advanced chip manufacturing investment tax credit to 35% (up from 25%). The higher rate would only apply to qualifying property placed in service after the bill is enacted. The credit would be available through December 31, 2030. Eligible businesses could use it to lower federal taxes on new qualifying equipment and facilities.

Sponsors & CoSponsors

Sponsor

Tenney

NY • R

Cosponsors

  • Suozzi

    NY • D

    Sponsored 5/5/2025

  • Malliotakis

    NY • R

    Sponsored 5/5/2025

  • Langworthy

    NY • R

    Sponsored 5/5/2025

  • Fitzpatrick

    PA • R

    Sponsored 5/5/2025

  • Morelle

    NY • D

    Sponsored 5/5/2025

  • Mannion

    NY • D

    Sponsored 5/5/2025

  • Tonko

    NY • D

    Sponsored 5/5/2025

  • Carey

    OH • R

    Sponsored 5/5/2025

  • Kennedy (NY)

    NY • D

    Sponsored 5/5/2025

  • Riley (NY)

    NY • D

    Sponsored 5/5/2025

  • Horsford

    NV • D

    Sponsored 5/5/2025

  • Balint

    VT • D

    Sponsored 5/5/2025

  • Simpson

    ID • R

    Sponsored 5/5/2025

  • Subramanyam

    VA • D

    Sponsored 5/5/2025

  • Kiggans (VA)

    VA • R

    Sponsored 5/5/2025

  • Kim

    CA • R

    Sponsored 5/5/2025

  • Lawler

    NY • R

    Sponsored 5/5/2025

  • Khanna

    CA • D

    Sponsored 5/5/2025

  • Stefanik

    NY • R

    Sponsored 5/5/2025

  • Neguse

    CO • D

    Sponsored 5/6/2025

  • Kelly (PA)

    PA • R

    Sponsored 6/3/2025

  • Vindman

    VA • D

    Sponsored 6/24/2025

  • Lee (NV)

    NV • D

    Sponsored 8/15/2025

Roll Call Votes

No roll call votes available for this bill.

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