# 119-hr-2652: Bring Entrepreneurial Advancements To Consumers Here In North America Act

119-hr-2652, Bring Entrepreneurial Advancements To Consumers Here In North America Act, is a 119th Congress bill sponsored by Rep. Roy, Chip [R-TX-21] (R-TX); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-hr-2652
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-2652
- Congress: 119
- Title: Bring Entrepreneurial Advancements To Consumers Here In North America Act
- Status: introduced
- Introduced: 2025-04-03
- Sponsor: Rep. Roy, Chip [R-TX-21] (R-TX)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Encourages manufacturers to move production back to the U.S. by cutting after-tax costs for relocation investments and making full expensing permanent.** This bill would create targeted tax incentives to spur nearshoring, speed write-offs for property used in U.S. manufacturing, and exclude gains when companies sell foreign plant assets tied to a relocation. - Manufacturers would get faster tax write-offs for relocation-related buildings and equipment. That property would be treated as 20-year property for depreciation and be eligible for permanent 100% expensing. - Companies that sell property used in foreign manufacturing as part of a qualified relocation would be able to exclude gain from gross income on those sales. - Certain planted or grafted plants are explicitly included as qualifying property for the permanent 100% expensing rule. *It would lower after-tax costs for companies that move production to the United States and expand tax incentives aimed at encouraging nearshoring.*

## Cosponsors (1)

- Rep. Moore, Barry [R-AL-1] (R-AL), 2025-04-03T00:00:00.000Z

## Provisions PRIA read

- Permanent 100% expensing for business equipment: benefit, high. If enacted, businesses could expense 100% of the cost of qualifying property in the first year. It would apply to property placed in service after September 27, 2017. For certain specified plants, the rule would apply when planted or grafted, without the January 1, 2027 cutoff. This could lower tax…
- Tax breaks to move manufacturing to U.S.: benefit, high. If enacted, manufacturers that move production from a foreign country to the United States would get two tax breaks. New U.S. nonresidential buildings tied to the move would be treated as 20-year property and could also use bonus depreciation. To qualify, U.S. output must rise at least as much as f…
- Tax rule limited to 7-year assets: cost, low. If enacted, a related tax rule would apply only to property with a recovery period of 7 years or less. This would narrow which assets qualify for that treatment. Longer-lived assets would no longer qualify. The change would apply as if it had been part of the 2017 tax law.

## Related bills

- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-3330: Energy Freedom Act
- 119-hr-6225: PAUSE Act of 2025
- 119-hr-8443: End H–1B Visa Abuse Act of 2026
- 119-hr-810: Personalized Care Act of 2025

## Sources
- [119-hr-2652 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/2652)

## Related
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-3330: Energy Freedom Act](https://policyrisk.com/legislation/119-hr-3330)
- [119-hr-6225: PAUSE Act of 2025](https://policyrisk.com/legislation/119-hr-6225)
- [119-hr-8443: End H–1B Visa Abuse Act of 2026](https://policyrisk.com/legislation/119-hr-8443)
- [119-hr-810: Personalized Care Act of 2025](https://policyrisk.com/legislation/119-hr-810)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-2652 (as of 2025-12-21).