S.4750

Semiconductor Superiority Act

Introduced·6/11/26
Introduced

S. 4750

Introduced in Senate · June 23, 2026

June 11, 2026

Mr. Budd (for himself and Mr. Bennet) introduced the following bill; which was read twice and referred to the Committee on Finance

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”.