Bring Entrepreneurial Advancements To Consumers Here In North America Act

1/18/2024, 6:05 AM

Bring Entrepreneurial Advancements To Consumers Here In North America Act

This bill provides tax incentives for relocating manufacturing facilities in the United States.

Specifically, it allows accelerated depreciation (20-year recovery period) for nonresidential real property acquired in connection with the relocation of manufacturing facilities in the United States. It also excludes from gross income, for income tax purposes, gain on the sale or exchange of such relocated facilities.

Finally, the bill allows permanent 100% expensing of manufacturing property relocated in the United States.

Congress
118

Number
HR - 947

Introduced on
2023-02-09

# Amendments
0

Sponsors
+5

Cosponsors
+5

Variations and Revisions

2/9/2023

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and Summary

Bring Entrepreneurial Advancements To Consumers Here In North America Act

This bill provides tax incentives for relocating manufacturing facilities in the United States.

Specifically, it allows accelerated depreciation (20-year recovery period) for nonresidential real property acquired in connection with the relocation of manufacturing facilities in the United States. It also excludes from gross income, for income tax purposes, gain on the sale or exchange of such relocated facilities.

Finally, the bill allows permanent 100% expensing of manufacturing property relocated in the United States.

Alternative Names
Official Title as IntroducedTo amend the Internal Revenue Code of 1986 to provide incentives for relocating manufacturing to the United States, permanent full expensing for qualified property, and for other purposes.

Policy Areas
Taxation

Comments

Recent Activity

Latest Summary3/9/2023

Bring Entrepreneurial Advancements To Consumers Here In North America Act

This bill provides tax incentives for relocating manufacturing facilities in the United States.

Specifically, it allows accelerated deprecia...


Latest Action2/9/2023
Referred to the House Committee on Ways and Means.