S.Amdt. 3027

SA 3027. Mr. BENNET (for himself, Mrs. Blackburn, Mr. Coons, and Mr.
Tillis) submitted an amendment intended to be proposed by him to the
bill S. 4638, to authorize appropriations for fiscal year 2025 for
military activities of the Department of Defense, for military
construction, and for defense activities of the Department of Energy,
to prescribe military personnel strengths for such fiscal year, and for
other purposes; which was ordered to lie on the table; as follows:

At the appropriate place in subtitle H of title X, add the
following:

SEC. ___. EXPANSION 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.--The term `advanced
manufacturing facility' means a facility for which the
primary purpose is the manufacturing of--
``(A) semiconductors,
``(B) semiconductor manufacturing equipment, or
``(C) materials integral to the manufacturing of
semiconductors or semiconductor manufacturing equipment.''.
(b) Effective Date.--The amendment made by this section
shall apply to property the construction of which begins
after December 31, 2024.
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