118th Congress · HOUSE BILLBILL

H.R. 2571RAM Act of 2023

To amend the Internal Revenue Code of 1986 to provide a tax credit for certain expenses of moving manufacturing equipment from China to the United States, and for other purposes.

Taxation
Introduced Apr 10, 2023
Last action Dec 17, 2024
Pipeline · Bill → Law
Step 1
Introduced
Apr 10, 2023
Step 2
Referred
Dec 17, 2024
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill allows business taxpayers a tax credit, up to $25 million in a taxable year, for the cost of eligible reshoring expenses. The bill defines eligible reshoring expenses as amounts paid for the transportation (including any import duties, fees, or tariffs imposed with respect to such transportation) of manufacturing equipment from China to the United States. The credit expires after 2026.

Provisions · 2 sectionsIntroduced in House
Timeline · 3 actions
Dec 17, 2024
Referred to the Subcommittee on Trade.
Apr 10, 2023
Introduced in House
Apr 10, 2023
Referred to the House Committee on Ways and Means.