SEMI Investment Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6055 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6055 To amend the Internal Revenue Code of 1986 to extend the advanced manufacturing investment credit and include materials integral to semiconductor manufacturing. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES November 17, 2025 Mr. Fitzpatrick (for himself, Mr. Boyle of Pennsylvania, Mr. Golden of Maine, and Ms. McBride) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to extend the advanced manufacturing investment credit and include materials integral to semiconductor manufacturing. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Strengthening Essential Manufacturing and Industrial Investment Act'' or the ``SEMI Investment Act''. SEC. 2. EXPANSION AND EXTENSION OF ADVANCED MANUFACTURING INVESTMENT CREDIT. (a) In General.--Paragraph (3) of section 48D(b) of the Internal Revenue Code of 1986 is amended to read as follows: ``(3) Advanced manufacturing facility.-- ``(A) In general.--For purposes of this section, the term `advanced manufacturing facility' means a facility for which the primary purpose is the manufacturing of-- ``(i) semiconductors, ``(ii) semiconductor manufacturing equipment, or ``(iii) semiconductor materials. ``(B) Semiconductor materials.-- ``(i) In general.--For purposes of this paragraph, the term `semiconductor materials' means-- ``(I) any direct production material, or ``(II) any indirect production material, which is used in semiconductor manufacturing (as defined in section 231.116 of title 15, Code of Federal Regulations). ``(ii) Direct production material