H.R. 3204

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to increase the advanced manufacturing investment credit, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES · May 5, 2025 · Sponsor: Ms. Tenney · Committee: Committee on Ways and Means

Table of contents

• H.R. 3204
  • SEC. 1. Short title
  • SEC. 2. Increase of advanced manufacturing investment credit

SEC. 1. Short title

• This Act may be cited as the or .

SEC. 2. Increase of advanced manufacturing investment credit

• (a) Credit increase
  • of the Internal Revenue Code of 1986 is amended by striking 25 percentand inserting 35 percent. Section 48D(a)
• (b) Credit period extension
  • Section 48D(e) of such Code is amended by striking December 31, 2026and inserting December 31, 2030.
• (c) Effective date
  • The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.