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A bill to amend the Internal Revenue Code of 1986 to expand the advanced manufacturing investment credit to include materials integral to the manufacturing of semiconductors or semiconductor manufacturing equipment.
S. 5604118th Congress

A bill to amend the Internal Revenue Code of 1986 to expand the advanced manufacturing investment credit to include materials integral to the manufacturing of semiconductors or semiconductor manufacturing equipment.

Introduced in the SenateSen. Marsha Blackburn (R-TN)7 sections · 1 min read
Version: is · Apr 20, 2026

Section 1. Short title

This Act may be cited as the Strengthening Essential Manufacturing and Industrial Investment Act or the SEMI Investment Act.

(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 primarily used for, and integral to, the manufacturing of semiconductors or semiconductor manufacturing equipment.

(b) Effective date

The amendment made by this section shall take effect as if included in section 107 of the CHIPS Act of 2022 (Public Law 117–167).

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