# 119-hr-4589: Port Crane Tax Credit Act of 2025

119-hr-4589, Port Crane Tax Credit Act of 2025, is a 119th Congress bill sponsored by Rep. Ezell, Mike [R-MS-4] (R-MS); status introduced; PRIA reads it as touching household money (as of 2026-07-19).

- Canonical: https://policyrisk.com/legislation/119-hr-4589
- As of: 2026-07-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-4589
- Congress: 119
- Title: Port Crane Tax Credit Act of 2025
- Status: introduced
- Introduced: 2025-07-22
- Sponsor: Rep. Ezell, Mike [R-MS-4] (R-MS)
- Cosponsors: 4
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-07-19

## Summary

**Boost domestic port crane production.** This bill would create two targeted tax credits to jumpstart U.S. factories and the sale of port cranes built with U.S. components. - Manufacturers and investors: A Port Crane Manufacturing Facility Investment Credit would give eligible taxpayers a nonrefundable business credit equal to **25%** of qualified investments in U.S. port crane manufacturing facilities. The credit covers tangible depreciable property tied to production and stops applying to property placed in service after **2035**. - Producers and sellers: A Port Crane Production Credit would allow a credit worth **40%** of a crane's sale price, or **60%** if **90%** of component materials are produced in the United States. The production credit is phased down starting in **2035** and phases out after **2036**. - Tax mechanics and definitions: Both credits are treated as general business credits and can be elected as payments against tax and transferred under Treasury rules. The bill defines “port crane” and “component material” to target gantry, ship-to-shore, and similar cargo-handling cranes.

## Cosponsors (4)

- Rep. Weber, Randy K. Sr. [R-TX-14] (R-TX), 2025-07-22T00:00:00.000Z
- Rep. Malliotakis, Nicole [R-NY-11] (R-NY), 2025-07-22T00:00:00.000Z
- Rep. Kiggans, Jennifer A. [R-VA-2] (R-VA), 2025-07-22T00:00:00.000Z
- Rep. Rouzer, David [R-NC-7] (R-NC), 2025-08-01T00:00:00.000Z

## Provisions PRIA read

- 25% credit for U.S. port crane factories: benefit, high. This bill would give a 25% tax credit for money invested in U.S. port crane manufacturing facilities. Property must be tangible, depreciable, new to the taxpayer, and integral to the plant. Buildings can count if they are not used for offices or other non‑manufacturing work. Taxpayers could elect t…
- Big credit for U.S.-made port cranes: benefit, high. This bill would create a credit for each port crane made in the U.S. and sold to an unrelated buyer. The credit would equal 40% of the sale price, or 60% if 90% of parts are U.S.-made. It would phase down: multiply by 0.25 for cranes produced in 2035, by 0.15 in 2036, and by 0 after 2036. Taxpayers…
- Rules to claim or transfer credits: benefit, medium. This bill would plug the new port crane credits into existing tax rules. Both credits would qualify for elective payment and for transfer to another taxpayer. The production credit would be part of the general business credit, and basis rules would be updated for qualifying factory property. These…

## Related bills

- 119-hr-4275: Coast Guard Authorization Act of 2025
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-8870: BUILD America 250 Act
- 119-hr-4669: FEMA Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act

## Sources
- [119-hr-4589 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/4589)

## Related
- [119-hr-4275: Coast Guard Authorization Act of 2025](https://policyrisk.com/legislation/119-hr-4275)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-8870: BUILD America 250 Act](https://policyrisk.com/legislation/119-hr-8870)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-4589 (as of 2026-07-19).