H.R. 2871

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to restrict the advanced manufacturing production credit with respect to components produced by, or in connection with, foreign entities of concern.

IN THE HOUSE OF REPRESENTATIVES · April 10, 2025 · Sponsor: Mr. Miller of Ohio · Committee: Committee on Ways and Means

Table of contents

• H.R. 2871
  • SEC. 1. Short title
  • SEC. 2. Restriction on advanced manufacturing production credit with respect to foreign entities of concern

SEC. 1. Short title

• This Act may be cited as the Safeguarding U.S. Supply Chains Act.

SEC. 2. Restriction on advanced manufacturing production credit with respect to foreign entities of concern

• (a) Credit not allowed for components produced by foreign entities of concern
  • of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: Section 45X(d)
    • (5) Credit not allowed for components produced by foreign entities of concern
      • No credit shall be allowed under this section with respect to any eligible component which is produced by a foreign entity of concern (as defined in section 9901(8) of the William M. Mac Thornberry National Defense Authorization Act for Fiscal Year 2021 ()). 15 U.S.C. 4651(8)
• (b) Additional restrictions with respect to qualifying battery components
  • (C) Prohibition on certain involvement of foreign entities of concern
    • The term shall not include any battery component produced using technology designed, developed, manufactured, licensed, or supplied by a foreign entity of concern (as defined in section 9901(8) of the William M. Mac Thornberry National Defense Authorization Act for Fiscal Year 2021 ()). qualifying battery component 15 U.S.C. 4651(8)
  • Section 45X(c)(5) of such Code is amended by adding at the end the following new subparagraph:
• (c) Effective date
  • The amendments made by this section shall apply to components produced and sold after the date of the enactment of this Act.