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United States · Bill · HR

H.R. 947 (118th)

Bring Entrepreneurial Advancements To Consumers Here In North America Act

referredUnited States· United States Congress· EN

Introduced

9 February 2023

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

24 July 2024

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.

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Documents

3 official files

Introduced in House (text)

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