Us Congress 2023-2024 Regular Session

Us Congress House Bill HB8971

Introduced
7/9/24  

Caption

INFANT Tax Credit Act Investing in New Families And Newborns Through Tax Credit Act

Impact

The legislation's enactment is expected to strengthen the domestic infant formula industry by providing financial incentives for manufacturers to invest in their production capabilities. This aligns with national interests to boost local manufacturing and ensure a reliable supply of essential products within the country. By enabling financial support through tax credits, the bill aims to attract investment to domestic facilities, potentially creating jobs and local economic growth in the regions where these manufacturers are established.

Summary

House Bill 8971, known as the Investing in New Families And Newborns Through Tax Credit Act or the INFANT Tax Credit Act, aims to amend the Internal Revenue Code of 1986 by establishing an investment credit specifically for domestic infant formula manufacturing facilities. Under this legislation, qualified taxpayers can receive a significant tax credit amounting to 25% of their qualifying investments in such facilities. This incentive is designed to encourage the establishment and growth of manufacturing capabilities within the United States, particularly for infant formula, which has seen increased demand in recent years.

Contention

Despite the potential benefits, there may be points of contention regarding the implementation and effectiveness of the tax credits. Critics could argue that such financial incentives may not guarantee success or stability in the industry if market demand fluctuates or if there are significant operational challenges. Furthermore, concerns may arise regarding the tracking and ensuring of these investments lead to tangible outcomes in terms of production volume and employment. As discussions progress, stakeholders may debate the sufficiency of the defined criteria for 'qualified investments' and 'eligible taxpayers' to ensure fairness and accountability in the distribution of these tax aids.

Companion Bills

No companion bills found.

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