Infant Formula Made in America Act of 2025 provides tax credits for domestic infant formula manufacturing projects.

The Infant Formula Made in America Act of 2025 amends the Internal Revenue Code to introduce tax credits for domestic infant formula manufacturing projects. It establishes a domestic infant formula manufacturing investment credit for eligible taxpayers, defined as those with global revenue under $750 million. The credit is equal to 30% of the qualified investment for each taxable year. Additionally, the Act creates an infant formula production credit for qualified taxpayers, based on the amount of eligible infant formula manufactured and sold in the U.S.

Infant Formula Made in America Act of 2025 provides tax credits for domestic infant formula manufacturing projects.

The Infant Formula Made in America Act of 2025 amends the Internal Revenue Code to introduce tax credits for domestic infant formula manufacturing projects. It establishes a domestic infant formula manufacturing investment credit for eligible taxpayers, defined as those with global revenue under $750 million. The credit is equal to 30% of the qualified investment for each taxable year. Additionally, the Act creates an infant formula production credit for qualified taxpayers, based on the amount of eligible infant formula manufactured and sold in the U.S.