EGG SAVE Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 5776 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 5776 To amend the Internal Revenue Code of 1986 to provide a tax credit for layer operation efficiency equipment. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES October 17, 2025 Ms. Malliotakis (for herself, Ms. Escobar, and Mr. Fitzpatrick) 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 provide a tax credit for layer operation efficiency equipment. 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 ``Efficiency Gains through Grading Standards And Viable Enhancement Act of 2025'' or the ``EGG SAVE Act of 2025''. SEC. 2. LAYER OPERATION EFFICIENCY EQUIPMENT CREDIT. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 45BB. LAYER OPERATION EFFICIENCY EQUIPMENT CREDIT. ``(a) General Rule.--For purposes of section 38, the layer operation efficiency equipment credit for any taxable year is an amount equal to the applicable percentage of the qualified equipment expenditures paid or incurred by the taxpayer during such taxable year. ``(b) Applicable Percentage.--For purposes of this section, the applicable percentage is-- ``(1) 50 percent, in the case of property placed in service during calendar year 2026, ``(2) 40 percent, in the case of property placed in service during calendar year 2027, and ``(3) 30 percent, in the case of property placed in service during calendar year 2028. ``(c) Qualified Equipment Expenditures.--For purposes of this section-- ``(1) In general.--The