Enhancement of Advanced Manufacturing Investment Credit
Section 70308 · Sec. 70308 ·
What this chapter is about
This part raises one credit rate in the tax code. It goes from 25 percent to 35 percent. The change reaches property put to use after December 31, 2025.
“Section 48D(a) is amended by striking "25 percent" and inserting "35 percent".”
The section strikes 25 percent and inserts 35 percent in section 48D(a) of the Internal Revenue Code of 1986. That provision is not indexed here, so this record states the change and stops.
What the document actually says
“Section 48D(a) is amended by striking "25 percent" and inserting "35 percent".”
That sentence, in plain words
The rate of 25 percent is taken out. The rate of 35 percent is put in.
What this is about
That is all the change does. What the credit covers is not recorded here. The tax code is not indexed on this site.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
The document says “shall apply”Who acts: Secretary of the TreasuryHow: statuteSec. 70308 in the PDF
What the document says
“The amendments made by this section shall apply to property placed in service after December 31, 2025.”
The section applies its amendments to property placed in service after December 31, 2025.
What the document actually says
“The amendments made by this section shall apply to property placed in service after December 31, 2025.”
That sentence, in plain words
The change reaches property put to use after December 31, 2025. Earlier years are left out.
What this is about
Property put to use earlier is not touched. The old rate still holds for it. The date is fixed in the law.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70308, 139 Stat. 201 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“Enhancement of Advanced Manufacturing Investment Credit,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70308. Read the Mandate, https://readthemandate.org/pl-119-21/section-70308/ (retrieved October 10, 2026).
Cite the document when the claim is about what the document says. Cite this page when the indexing, the wording or the record of what has happened is what is being relied on.
What This Page Covers, and What It Leaves Out
Both things the section does: raise the credit rate, and fix the effective date.
Nothing in the section is left out. It has two subsections and each is recorded.
The section works by amending section 48D(a) of the Internal Revenue Code of 1986, which is not indexed here, so what property the credit reaches cannot be checked against anything on this site.
