SEMI Investment Act
See how your representatives voted on this bill.
DeepSyte matches this bill to the issues you care about and shows whether your reps' votes line up — not party, not press releases. Take the 2-minute values quiz to see your alignment.
Alignment with your views
Sign in and take the values quiz to see how this bill lines up with what you've said.
Summary
This bill amends the Internal Revenue Code to expand the advanced manufacturing investment credit to include materials integral to semiconductor manufacturing, and extends the credit period from December 31, 2026 to December 31, 2031. The bill defines both direct production materials (such as substrates and thin films physically incorporated into semiconductors) and indirect production materials (such as process chemicals and photolithography materials used in semiconductor production but not incorporated into the final product). The Secretary of the Treasury, in consultation with the Secretary of Commerce, is directed to publish a list of qualifying materials within 180 days and annually thereafter, with provisions for taxpayer petitions regarding materials not yet listed.
Values analysis
Sign in and take the values quiz to get a personalized read on how this bill lines up with your positions.
How your representatives voted
Sign in to see how your representatives voted on this bill.