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US HR947

US HR947
Bring Entrepreneurial Advancements To Consumers Here In North America Act


summary

Introduced
02/09/2023
In Committee
02/09/2023
Crossed Over
Passed
Dead
01/03/2025

Introduced Session

118th Congress

Bill Summary

A BILL 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.

AI Summary

This bill, the "Bring Entrepreneurial Advancements To Consumers Here In North America Act," aims to provide tax incentives for manufacturers to relocate their operations from foreign countries to the United States. Specifically, it allows for accelerated depreciation of nonresidential real property acquired in connection with such relocation, and excludes any gain from the sale or exchange of property used in the foreign manufacturing operations that are being relocated. Additionally, the bill makes permanent the 100% bonus depreciation for qualified property, which allows businesses to immediately deduct the full cost of certain investments. These provisions are intended to encourage the relocation of manufacturing jobs and activities to the United States.

Committee Categories

Budget and Finance

Sponsors (7)

Last Action

Referred to the House Committee on Ways and Means. (on 02/09/2023)

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