Introduced
H. R. 8959
Introduced in House · May 22, 2026May 21, 2026
Mr. Buchanan (for himself, Ms. Sewell, and Ms. DelBene) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to clarify the application of the advanced manufacturing investment credit with respect to semiconductor manufacturing facilities located in outer space.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “Semiconductor Superiority Act”.