SEMI Investment Act
Sponsored By: Representative Fitzpatrick, Brian K. [R-PA-1]
Introduced
Summary
This bill would expand and extend the Advanced Manufacturing Investment Credit to include semiconductor manufacturing. It also sets a detailed taxonomy for qualifying semiconductor materials and creates an annual listing process plus a petition route for adding items.
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- Semiconductor manufacturers and equipment makers would become explicitly eligible for the credit when a facility’s primary purpose is producing semiconductors, semiconductor manufacturing equipment, or semiconductor materials.
- Suppliers of semiconductor inputs would get clearer rules. The bill defines "direct" materials (for example silicon substrates, thin‑film materials, bonding and interconnect materials) and "indirect" materials (for example photoresists, etchants, cleaning agents, test sockets, and packaging compounds).
- Investors and builders would see the credit period extended from December 31, 2026 to December 31, 2031 for qualifying projects, and the changes apply to property placed in service after enactment and to projects whose construction begins after December 31, 2026.
- The Treasury Secretary, working with the Commerce Secretary, must publish an initial list within 180 days and update it annually, and taxpayers may petition the Secretary to determine whether a material qualifies.
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 2 benefits, 0 costs, 0 mixed.
Broader chip tax credit eligibility
If enacted, the bill would widen which projects can claim the advanced manufacturing investment credit. Factories whose main job is making chips, chip-making tools, or chip materials would qualify. More inputs would count, including materials built into chips and specialized materials used to make, test, or package chips. Generic supplies mainly used outside chip making would not qualify. These changes would apply to property placed in service after the law takes effect.
Longer chip credit window and clear lists
If enacted, Treasury would publish, within 180 days and then yearly, a list of materials that qualify for the credit. Makers could petition Treasury if a material is not on the latest list. The bill would also extend the credit’s end date to December 31, 2031 for projects that start construction after December 31, 2026. In general, these changes would apply to property placed in service after the law takes effect.
Sponsors & CoSponsors
Sponsor
Fitzpatrick, Brian K. [R-PA-1]
PA • R
Cosponsors
Rep. Boyle, Brendan F. [D-PA-2]
PA • D
Sponsored 11/17/2025
Rep. Golden, Jared F. [D-ME-2]
ME • D
Sponsored 11/17/2025
McBride
DE • D
Sponsored 11/17/2025
Rep. Vindman, Eugene Simon [D-VA-7]
VA • D
Sponsored 12/2/2025
Rep. Morelle, Joseph D. [D-NY-25]
NY • D
Sponsored 3/3/2026
Rep. Tenney, Claudia [R-NY-24]
NY • R
Sponsored 5/7/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov