Semiconductor Superiority Act
Sponsored By: Representative Buchanan, Vern [R-FL-16]
Introduced
Summary
Would extend the advanced manufacturing investment credit to semiconductor facilities located in outer space. It would define what counts as qualifying property for an orbital facility, treat some space and Earth operations as part of manufacturing, and exclude launch vehicles from qualifying.
Show full summary
- Semiconductor manufacturers would be able to count equipment used to move crew, goods, equipment, material, or supplies to and from an orbital facility as part of the facility for the credit, and property located in outer space would not be disqualified just for being in space.
- Space operators and launch companies would see rockets and similar launch vehicles excluded from qualifying property. The credit for outer-space property would apply only when the property is held by a U.S. person and launched from within the United States.
- Taxpayers and investors would be limited to property placed in service after enactment. The bill also says it should not be read to imply anything about whether the credit applied to an outer-space facility before enactment.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
New tax rules for space manufacturers
If enacted, space manufacturers and investors would be able to treat many types of property tied to a semiconductor facility in outer space as eligible for the advanced manufacturing investment credit. The property would qualify only if held by a U.S. person and launched from within the United States. The bill would let items used to move crew, goods, equipment, materials, or supplies, and functions like flight control, crew habitation, and repair, count as part of the facility even if partly on Earth. The bill would say outer space includes low-Earth orbit but would exclude rockets and similar launch vehicles built to lift payloads from Earth. These changes would apply only to property placed in service after the date of enactment.
Sponsors & CoSponsors
Sponsor
Buchanan, Vern [R-FL-16]
FL • R
Cosponsors
Rep. Sewell, Terri A. [D-AL-7]
AL • D
Sponsored 5/21/2026
Rep. DelBene, Suzan K. [D-WA-1]
WA • D
Sponsored 5/21/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov