118th Congress · SENATE BILLBILL

S. 3486Protecting American Advanced Manufacturing Act

A bill to amend the Internal Revenue Code of 1986 to disallow companies associated with foreign adversaries from receiving the advanced manufacturing production credit.

Taxation
Introduced Dec 13, 2023
Last action Dec 13, 2023
Pipeline · Bill → Law
Step 1
Introduced
Dec 13, 2023
Step 2
Referred
Dec 13, 2023
Finance
Step 3
Committee
Step 4
Senate
Step 5
House floor
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill prohibits companies associated with governments of foreign adversaries from receiving the advanced manufacturing production tax credit. This includes companies that are owned, controlled by, operated by, or under the influence of a foreign adversary, any company whose equity interests are held by a foreign adversary (not less than 10%), or any company that is controlled by a foreign adversary through certain debt, lease, or manufacturing arrangements.

Provisions · 2 sectionsIntroduced in Senate
Timeline · 2 actions
Dec 13, 2023
Introduced in Senate
Dec 13, 2023
Read twice and referred to the Committee on Finance.