HR 1328

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.