Semiconductor Superiority Act

This bill changes the federal tax code so that semiconductor manufacturing facilities located in outer space, including low-Earth orbit, can qualify for the advanced manufacturing investment tax credit. Property used to carry crew, goods, or supplies to and from such a facility, and related property on the ground, could count as part of the facility. Flight control, crew living quarters in space, facility repair, and transportation would count as functions related to manufacturing. Rockets and similar launch vehicles would not qualify. The changes would apply to property placed in service after the bill becomes law.

Full text and official record on Congress.gov

Sponsors

• Vern Buchanan Republican sponsor
• 9 cosponsors