Buying American Cotton Act of 2026
Sponsored By: Representative Murphy, Gregory F. [R-NC-3]
Introduced
Summary
Creates a new federal tax incentive, the Domestic Cotton Consumption Credit, to push textile makers to use verifiable U.S.-grown cotton and to require digital supply‑chain tracing. This bill would tie the credit to documented cotton volume, an applicable percentage, and an applicable market price to reward U.S. origin and verified tracing.
Show full summary
- Farmers: U.S.-grown extra long staple and upland cotton are eligible only if they meet proof-of-origin rules such as a permanent bale identification number and digital tracing from gin to final processing.
- Manufacturers: Eligible articles get tiered percentages — 24% when processing is only in the United States or also in a U.S. free-trade agreement country, and 18% when processed in countries without such agreements.
- Businesses: The credit is computed as documented volume times the applicable percentage times the applicable market price and is added to the general business credit. The bill also allows enhanced elections that multiply the credit for qualified yarn by 1.6 and for qualified fabric by 6.5, and it requires certification, digital-trace rules, and regulations to prevent duplication.
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
Tax credit for U.S.-grown cotton
This bill would create a Domestic Cotton Consumption Credit for sellers of products made with U.S.-grown cotton. The credit would equal documented pounds of qualified cotton × an applicable percentage (24% or 18%) × the 3-year international market price per pound. Taxpayers could elect higher multipliers for qualified cotton yarn (×1.6) or qualified fabric (×6.5). The credit would apply to eligible articles sold after the date of enactment.
Documentation and rules for cotton sellers
This bill would set rules for which products and cotton qualify for the credit. Qualified cotton must be U.S.-grown extra long staple or upland cotton with a permanent bale ID or other Secretary-approved proof. The bill would require digital tracing of pounds through the supply chain and certification of the cotton quantity. It would define which free-trade agreements and unilateral preference programs allow foreign processing to qualify for the higher 24% rate. The Secretary would write regulations to prevent duplicate claims and would allow the credit to be transferred under existing transfer rules.
Sponsors & CoSponsors
Sponsor
Murphy, Gregory F. [R-NC-3]
NC • R
Cosponsors
Sewell
AL • D
Sponsored 1/22/2026
Rep. Rouzer, David [R-NC-7]
NC • R
Sponsored 1/22/2026
Espaillat
NY • D
Sponsored 1/22/2026
Kustoff
TN • R
Sponsored 1/22/2026
Scott, David
GA • D
Sponsored 1/22/2026
Rep. Carey, Mike [R-OH-15]
OH • R
Sponsored 1/22/2026
Davis (NC)
NC • D
Sponsored 1/22/2026
Rep. Thompson, Glenn [R-PA-15]
PA • R
Sponsored 1/22/2026
Gonzalez, V.
TX • D
Sponsored 1/22/2026
Rep. Moore, Barry [R-AL-1]
AL • R
Sponsored 1/22/2026
Adams
NC • D
Sponsored 1/22/2026
Rep. Mann, Tracey [R-KS-1]
KS • R
Sponsored 1/22/2026
Rep. Brown, Shontel M. [D-OH-11]
OH • D
Sponsored 1/22/2026
Allen
GA • R
Sponsored 1/22/2026
Rep. Figures, Shomari [D-AL-2]
AL • D
Sponsored 1/22/2026
Pfluger
TX • R
Sponsored 1/22/2026
Costa
CA • D
Sponsored 1/22/2026
Crawford
AR • R
Sponsored 1/22/2026
Bishop
GA • D
Sponsored 1/22/2026
Rep. Scott, Austin [R-GA-8]
GA • R
Sponsored 1/22/2026
Gray
CA • D
Sponsored 1/22/2026
Rep. Jackson, Ronny [R-TX-13]
TX • R
Sponsored 1/22/2026
Rep. Carbajal, Salud O. [D-CA-24]
CA • D
Sponsored 1/22/2026
Kelly (MS)
MS • R
Sponsored 2/2/2026
Rep. Fong, Vince [R-CA-20]
CA • R
Sponsored 2/2/2026
Rep. Carter, Earl L. "Buddy" [R-GA-1]
GA • R
Sponsored 2/2/2026
Pingree
ME • D
Sponsored 2/2/2026
Harris (NC)
NC • R
Sponsored 2/2/2026
Rep. Guest, Michael [R-MS-3]
MS • R
Sponsored 2/2/2026
Rep. Harder, Josh [D-CA-9]
CA • D
Sponsored 2/2/2026
Rep. Rogers, Mike D. [R-AL-3]
AL • R
Sponsored 2/2/2026
Rep. Vasquez, Gabe [D-NM-2]
NM • D
Sponsored 2/3/2026
Rep. Patronis, Jimmy [R-FL-1]
FL • R
Sponsored 2/3/2026
Rep. Collins, Mike [R-GA-10]
GA • R
Sponsored 2/3/2026
Rep. Valadao, David G. [R-CA-22]
CA • R
Sponsored 2/9/2026
Rep. McCaul, Michael T. [R-TX-10]
TX • R
Sponsored 2/10/2026
Lucas
OK • R
Sponsored 2/10/2026
Rep. Beatty, Joyce [D-OH-3]
OH • D
Sponsored 2/12/2026
Cuellar
TX • D
Sponsored 2/12/2026
Ellzey
TX • R
Sponsored 2/23/2026
Rep. Ross, Deborah K. [D-NC-2]
NC • D
Sponsored 2/23/2026
Rep. Strong, Dale W. [R-AL-5]
AL • R
Sponsored 2/23/2026
Rep. Gottheimer, Josh [D-NJ-5]
NJ • D
Sponsored 2/23/2026
Rep. Kiggans, Jennifer A. [R-VA-2]
VA • R
Sponsored 2/24/2026
Rep. Ezell, Mike [R-MS-4]
MS • R
Sponsored 2/24/2026
Norman
SC • R
Sponsored 2/25/2026
Rep. Kamlager-Dove, Sydney [D-CA-37]
CA • D
Sponsored 3/3/2026
Rep. Letlow, Julia [R-LA-5]
LA • R
Sponsored 3/3/2026
Cohen
TN • D
Sponsored 3/3/2026
Rep. Garcia, Sylvia R. [D-TX-29]
TX • D
Sponsored 3/3/2026
Rep. Kim, Young [R-CA-40]
CA • R
Sponsored 3/4/2026
Riley (NY)
NY • D
Sponsored 3/12/2026
Rep. Hill, J. French [R-AR-2]
AR • R
Sponsored 3/12/2026
Rep. Gosar, Paul A. [R-AZ-9]
AZ • R
Sponsored 3/12/2026
Rep. Stanton, Greg [D-AZ-4]
AZ • D
Sponsored 3/16/2026
Timmons
SC • R
Sponsored 3/17/2026
Rep. Fallon, Pat [R-TX-4]
TX • R
Sponsored 3/18/2026
Jack
GA • R
Sponsored 3/18/2026
Rep. Miller, Carol D. [R-WV-1]
WV • R
Sponsored 4/6/2026
Rep. Miller, Max L. [R-OH-7]
OH • R
Sponsored 4/6/2026
Hudson
NC • R
Sponsored 4/6/2026
Rep. De La Cruz, Monica [R-TX-15]
TX • R
Sponsored 4/6/2026
Sessions
TX • R
Sponsored 4/6/2026
Biggs (SC)
SC • R
Sponsored 4/14/2026
Clyburn
SC • D
Sponsored 4/14/2026
Aderholt
AL • R
Sponsored 4/22/2026
Thompson (MS)
MS • D
Sponsored 4/22/2026
Cole
OK • R
Sponsored 4/28/2026
Rep. Westerman, Bruce [R-AR-4]
AR • R
Sponsored 4/28/2026
Rep. Williams, Roger [R-TX-25]
TX • R
Sponsored 4/28/2026
Rep. Suozzi, Thomas R. [D-NY-3]
NY • D
Sponsored 5/12/2026
Rep. Schweikert, David [R-AZ-1]
AZ • R
Sponsored 5/12/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov