HR 8959
Semiconductor Superiority Act
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 16, 2026, 8:52 PM
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
This bill, the Semiconductor Superiority Act, clarifies how the existing advanced manufacturing investment credit applies to semiconductor manufacturing facilities located in outer space, specifically in low-Earth orbit. It modifies the Internal Revenue Code to ensure that property used for activities like transporting personnel and equipment to and from these facilities, or for facility maintenance, is still considered part of the facility for credit purposes. The bill also addresses the definition of ‘qualified property’ and the conditions under which it can be claimed for these facilities.
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