Extends the advanced manufacturing investment credit and includes materials integral to semiconductor manufacturing.
The Strengthening Essential Manufacturing and Industrial Investment Act extends the advanced manufacturing investment credit from December 31, 2026, to December 31, 2031. It also expands the definition of "advanced manufacturing facility" to include facilities primarily manufacturing semiconductors, semiconductor manufacturing equipment, or semiconductor materials. The bill defines "semiconductor materials" as direct production materials and indirect production materials used in semiconductor manufacturing.
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