STAR Act of 2025
Sponsored By: Representative Moore, Blake D. [R-UT-1]
Introduced
Summary
Expands the advanced manufacturing investment credit to cover semiconductor design costs. The STAR Act of 2025 would add qualified semiconductor design expenditures to section 48D and create a two-part 25% credit for facility investments and for design spending.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
New 25% semiconductor tax credit
If enacted, eligible businesses would be able to claim a credit equal to 25% of qualified advanced manufacturing investment and 25% of qualified semiconductor design expenses. The bill would define qualifying design work and costs, including in-house wages, supplies, and 100% of payments to outside contractors, and would require the design to be done in the United States (including possessions). It would bar using the same semiconductor design costs to claim the separate Section 41 research credit in the same year. The rules would apply to amounts paid or incurred after enactment and would not cover property construction or design expenses paid after December 31, 2036.
Sponsors & CoSponsors
Sponsor
Moore, Blake D. [R-UT-1]
UT • R
Cosponsors
DelBene
WA • D
Sponsored 1/28/2025
Rep. McCaul, Michael T. [R-TX-10]
TX • R
Sponsored 1/28/2025
Rep. Matsui, Doris O. [D-CA-7]
CA • D
Sponsored 1/28/2025
Rep. Moolenaar, John R. [R-MI-2]
MI • R
Sponsored 1/28/2025
Rep. Krishnamoorthi, Raja [D-IL-8]
IL • D
Sponsored 1/28/2025
Rep. Tenney, Claudia [R-NY-24]
NY • R
Sponsored 1/28/2025
Khanna
CA • D
Sponsored 1/28/2025
Rep. Morelle, Joseph D. [D-NY-25]
NY • D
Sponsored 1/28/2025
Buchanan
FL • R
Sponsored 1/28/2025
Carson
IN • D
Sponsored 1/28/2025
Rep. Gottheimer, Josh [D-NJ-5]
NJ • D
Sponsored 1/28/2025
Sewell
AL • D
Sponsored 1/28/2025
Rep. Panetta, Jimmy [D-CA-19]
CA • D
Sponsored 1/28/2025
Rep. Neguse, Joe [D-CO-2]
CO • D
Sponsored 2/4/2025
Soto
FL • D
Sponsored 2/10/2025
Rep. Baird, James R. [R-IN-4]
IN • R
Sponsored 2/10/2025
Rep. McDonald Rivet, Kristen [D-MI-8]
MI • D
Sponsored 2/12/2025
McBride
DE • D
Sponsored 3/25/2025
Rep. Brownley, Julia [D-CA-26]
CA • D
Sponsored 4/28/2025
Bonamici
OR • D
Sponsored 5/6/2025
Rep. Landsman, Greg [D-OH-1]
OH • D
Sponsored 5/13/2025
Rep. Vindman, Eugene Simon [D-VA-7]
VA • D
Sponsored 6/4/2025
Rep. Stanton, Greg [D-AZ-4]
AZ • D
Sponsored 7/14/2025
Rep. Suozzi, Thomas R. [D-NY-3]
NY • D
Sponsored 10/21/2025
Rep. Min, Dave [D-CA-47]
CA • D
Sponsored 11/20/2025
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov