To amend the Internal Revenue Code of 1986 to allow an investment credit for certain domestic infant formula manufacturing projects and to allow a domestic production credit for certain infant formula.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to allow an investment credit for certain domestic infant formula manufacturing projects and to allow a domestic production credit for certain infant formula., changes federal law or congressional policy affecting financial institutions, investors, and borrowers. The main policy domain is Finance, Transportation, Trade.
Who Benefits and How
financial institutions, investors, and borrowers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, financial institutions, investors, and borrowers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section H71D328865D634649BB277EA3AEEAF247: 1. Short title This Act may be cited as the Infant Formula Made in America Act of 2025.
- Section H9DB0B47063B04F9AB1EECB0FA51326D3: 2. Domestic infant formula manufacturing investment credit Subpart E of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by...
- Section H29EF566E493A41B3A0478963A0BF8395: 48F. Domestic infant formula manufacturing investment credit For purposes of section 46, in the case of an eligible taxpayer, the domestic infant formula...
- Section HB3FE4445158E478199881DCECEE65B20: 3. Infant formula production credit Subpart D of part IV of subchapter A of the Internal Revenue Code of 1986 is amended by adding at the end the following new...
- Section H39AC8C3497654CD5BBE9FE74C1903B68: 45BB. Infant formula production credit In the case of a qualified taxpayer, for purposes of section 38, the infant formula production credit for any taxable...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to allow an investment credit for certain domestic infant formula manufacturing projects and to allow a domestic production credit for certain infant formula., changes federal law or congressional policy affecting financial institutions, investors, and borrowers.
Key Policy Areas
Finance, Transportation, Trade
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to allow an investment credit for certain domestic infant formula manufacturing projects and to allow a domestic production credit for certain infant formula., changes federal law or congressional policy affecting financial institutions, investors, and borrowers.
Policy Domains
Whole bill
Identified Gains
- financial institutions, investors, and borrowers
Identified Costs
- federal implementing agencies
- financial institutions, investors, and borrowers
Sponsors
Legislative Progress
IntroducedMr. Nunn of Iowa (for himself, Ms. Houlahan, and Ms. …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → The Secretary identified in the operative section
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
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