Us Congress 2023-2024 Regular Session

Us Congress Senate Bill SB589

Introduced
3/1/23  

Caption

American Space Commerce Act of 2023

Impact

If enacted, SB589 would have significant implications for the American space economy. By offering bonus depreciation, the bill incentivizes companies to invest in the infrastructure and technology necessary for space exploration and transportation. The legislation is expected to bolster domestic production capabilities and stimulate broader economic growth within the space sector. This could lead to increased job creation and technological advancements, positioning the United States as a more formidable player in the global space arena.

Summary

SB589, known as the American Space Commerce Act of 2023, seeks to amend the Internal Revenue Code to introduce bonus depreciation provisions specifically for qualified domestic space launch property. This amendment is aimed at stimulating growth in the space exploration sector by easing financial constraints on companies involved in producing and launching space vehicles and payloads. The provision of 100% bonus depreciation for eligible properties placed in service by January 1, 2033, is intended to enhance competitiveness and encourage investment in domestic space endeavors.

Contention

However, the bill may also draw contention regarding the allocation of tax advantages and whether such incentives might selectively benefit larger corporations over smaller companies or startups within the space industry. Critics may argue about the potential for fostering inequities in the industry, as larger entities have more resources to harness these incentives effectively. Additionally, debates may arise about the appropriate balance between public investment in space exploration and the oversight of tax benefits to ensure they result in equitable outcomes for various stakeholders in the space economy.

Companion Bills

US HB1363

Same As American Space Commerce Act of 2023

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