What does Preamble of HR 6055 do?

This bill proposes to amend the Internal Revenue Code of 1986. The amendment aims to extend the advanced manufacturing investment credit. The bill also seeks to include materials integral to semiconductor manufacturing within the scope of the credit.

What does SHORT TITLE. of HR 6055 do?

This bill is formally titled Strengthening Essential Manufacturing and Industrial Investment Act.

What does EXPANSION AND EXTENSION OF ADVANCED MANUFACTURING INVESTMENT of HR 6055 do?

This section amends section 48D(b) of the Internal Revenue Code of 1986 to expand the definition of 'advanced manufacturing facility' to include facilities manufacturing semiconductors, semiconductor manufacturing equipment, or semiconductor materials. The definition of 'semiconductor materials' is further clarified to include both direct and indirect production materials used in semiconductor manufacturing. Direct production materials are defined as materials primarily used for, and integral to, the production of a semiconductor, physically incorporated into a finished semiconductor, and including substrates, thin film/layering materials, packaging substrate materials, and bonding/interconnect/adhesive materials. Indirect production materials are defined as specialized materials used in the production, testing, inspection, or packaging of a semiconductor, not physically incorporated into a finished semiconductor, and including process chemicals, photolithography materials, cleaning/planarization/preparation materials, testing/inspection materials, packaging process materials, fluid/gas/wafer-handling materials, wafer processing chamber materials, and other materials identified by the Secretary. The Secretary, in consultation with the Secretary of Commerce, is required to publish a list of qualifying materials annually, starting 180 days after enactment, and taxpayers can petition for interim determinations regarding material qualification. Section 48D(e) is amended to extend the credit period to December 31, 2031. The amendments generally apply to property placed in service after the date of enactment, with the credit period extension applying to property construction beginning after December 31, 2026.

Back to bills

SEMI Investment Act — HR. 6055

Last updated: 11/17/2025 · Introduced: 11/17/2025

Author: Brian Fitzpatrick (R-PA)

TL;DR (AI)

This bill expands the advanced manufacturing investment credit to include facilities manufacturing semiconductors, equipment, and materials used in their production.
It clarifies the definition of 'semiconductor materials' to encompass both materials directly incorporated into semiconductors and specialized materials used in their production, testing, and packaging.
The bill extends the advanced manufacturing investment credit through December 31, 2031, for property placed in service after enactment and construction beginning after December 31, 2026.

119th Congressin committeeOfficial page

Verified Votes

No verified votes yet.

Community Votes

No community votes yet. Be the first!

Voting as guest · Sign in for verified votes

Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

Click "Show details" to explore individual sections. Use the community vote above or visit All Sections to vote per section.

Read official text

Want the full experience?

Create a free account to cast verified votes on each section, get a personalized summary, and track your voting history.

Create Free Account