To amend the Internal Revenue Code of 1986 to provide incentives for relocating manufacturing to the United States, permanent full expensing for qualified property, and for other purposes.
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
The bill requires tax incentives for relocating manufacturing to the United States Section 168 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (n)Accelerated depreciation. It relies on definition changes, tax rate changes, compliance mandates, and product standards. The main policy areas are Business, Finance, and Foreign Policy.
Who Benefits and How
Public beneficiaries or protected communities affected by the clause could face reduced risk.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Foreign businesses and cross-border trade participants affected by the bill would take on compliance duties, and Businesses and employers affected by the bill would take on compliance duties.
Key Provisions
- Requires tax incentives for relocating manufacturing to the United States Section 168 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (n)Accelerated depreciation...
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
The bill requires tax incentives for relocating manufacturing to the United States Section 168 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (n)Accelerated depreciation.
Key Policy Areas
Business, Finance, Foreign Policy
Primary Purpose
The bill requires tax incentives for relocating manufacturing to the United States Section 168 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (n)Accelerated depreciation.
Policy Domains
Whole bill
Identified Gains
- Public beneficiaries or protected communities affected by the clause
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Foreign businesses and cross-border trade participants affected by the bill
- Businesses and employers affected by the bill
Sponsors
Legislative Progress
IntroducedMr. Roy (for himself, Mr. Bishop of North Carolina, Mr. …
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?
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