HR 1328
Supply Chain Security and Growth Act of 2025
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 3:12 AM
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
The Supply Chain Security and Growth Act of 2025 aims to encourage domestic manufacturing by providing a tax credit for investments in critical supply chain facilities. Specifically, it creates a ‘critical supply chains reshoring investment credit’ for companies that build, reconstruct, or erect qualifying property within designated locations like Puerto Rico, Guam, or American Samoa. The bill also increases the deemed-paid foreign tax credit for taxes paid to U.S. possessions, boosting incentives for businesses to operate within the United States. Furthermore, it allows for the transferability of the credit and establishes rules for qualified affiliated groups investing in economically distressed zones.
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