Creates new tax incentives to encourage manufacturing to move production to the United States and makes the 100% bonus depreciation (“full expensing”) rule permanent. It adds an accelerated depreciation rule and an exclusion for gain on sales of property tied to qualifying manufacturing relocations, and it sets the applicable percentage for bonus depreciation at 100% for qualified property placed in service after September 27, 2017 (with conforming edits to current Internal Revenue Code provisions).