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United States · Bill · HR

H.R. 3900 (110th)

Restore U.S. Manufacturing Act of 2007

referredUnited States· United States Congress· EN

Introduced

18 October 2007

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

14 August 2025

Summary

Restore U.S. Manufacturing Act of 2007 - Amends the Internal Revenue Code to allow a 100% tax deduction for qualified manufacturing activities income. Defines "qualified manufacturing activities income" as the excess of domestic manufacturing gross receipts over the cost of goods sold, and other expenses, losses, or deductions, properly allocable to such receipts.

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Documents

3 official files

Introduced in House (text)

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