EGG SAVE Act of 2025

New tax credit for egg hatcheries

Commercial egg hatcheries would be able to claim a new business tax credit for in-ovo sex ID equipment. The credit would equal 50% of qualified costs for property placed in service in 2026, 40% in 2027, and 30% in 2028. Qualified costs would include purchase, installation, and needed facility changes, but only if the equipment is placed in service at a U.S. commercial egg hatchery and works with at least 95% accuracy. The equipment’s tax basis would be reduced by the credit, and the credit could be recaptured if the property becomes ineligible or the operator stops running a hatchery. No credit would apply to property used mostly outside the United States. The credit would apply only to property placed in service after December 31, 2025, and not after December 31, 2028.