Provides a tax credit for layer operation efficiency equipment in the Internal Revenue Code.

The EGG SAVE Act of 2026 amends the Internal Revenue Code to introduce a tax credit for layer operation efficiency equipment. This credit applies to qualified equipment expenditures, including the purchase, installation, and necessary facility modifications for in-ovo sex identification equipment. Such equipment must utilize optical or non-optical technology to determine the sex of avian embryos before hatch, be placed in service at a commercial egg hatchery facility in the United States, and achieve an accuracy rate of at least 95 percent.

Provides a tax credit for layer operation efficiency equipment in the Internal Revenue Code.

The EGG SAVE Act of 2026 amends the Internal Revenue Code to introduce a tax credit for layer operation efficiency equipment. This credit applies to qualified equipment expenditures, including the purchase, installation, and necessary facility modifications for in-ovo sex identification equipment. Such equipment must utilize optical or non-optical technology to determine the sex of avian embryos before hatch, be placed in service at a commercial egg hatchery facility in the United States, and achieve an accuracy rate of at least 95 percent.