Us Congress 2023-2024 Regular Session

Us Congress House Bill HB9338

Introduced
8/9/24  

Caption

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.

Impact

If enacted, HB 9338 would significantly alter the eligibility for advanced manufacturing tax credits, potentially limiting the benefits for manufacturers who rely on foreign supply chains. It introduces specific qualifications for components such as battery components, expressly excluding those developed or produced using technology linked to foreign entities of concern. This change could lead to increased manufacturing costs and a potential reshaping of supply chains in the impacted industries, especially for sectors heavily reliant on foreign materials and expertise.

Summary

House Bill 9338 seeks to amend the Internal Revenue Code of 1986 by restricting advanced manufacturing production credits for components that are produced by or connected to foreign entities deemed to be of concern. This legislative measure reflects a growing concern over the involvement of foreign entities in strategic industries, particularly in light of national security considerations. By prohibiting tax credits for certain foreign-produced components, the bill aims to bolster domestic production within the advanced manufacturing sector.

Contention

The bill has sparked debate regarding the balance between promoting domestic manufacturing and the dependency on global supply chains. Supporters argue that the restrictions are necessary to secure the manufacturing sector against foreign influence and safeguard national interests. Critics, however, contend that such restrictions could hamper innovation and competitiveness by isolating U.S. manufacturers from valuable resources and technologies available internationally. Additionally, there are concerns that this legislation could inadvertently escalate costs and reduce availability of key components in the market.

Companion Bills

No companion bills found.

Previously Filed As

US HB1396

PILLS Act Producing Incentives for Long-term production of Lifesaving Supply of medicine Act

US HB6109

PILLS Act Producing Incentives for Long-term production of Lifesaving Supply of Medicine Act

US SB1891

PILLS Act Producing Incentives for Long-term production of Lifesaving Supply of medicine Act

US SB5604

A bill to amend the Internal Revenue Code of 1986 to expand the advanced manufacturing investment credit to include materials integral to the manufacturing of semiconductors or semiconductor manufacturing equipment.

US HB10373

To amend the Internal Revenue Code of 1986 to create a tax credit for nurse preceptors.

US HB8095

To amend the Internal Revenue Code of 1986 to extend the energy credit with respect to electrochromic glass.

US HB3054

To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths.

US HB8895

To amend the Internal Revenue Code of 1986 to provide that certain payments to foreign related parties subject to sufficient foreign tax are not treated as base erosion payments.

US HB8822

To amend the Internal Revenue Code of 1986 to allow the payment of certain Federal taxes with bitcoin.

US HB9522

To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.

Similar Bills

No similar bills found.