Semiconductor Superiority Act
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Summary
This bill amends the Internal Revenue Code to clarify that the advanced manufacturing investment credit applies to semiconductor manufacturing facilities located in outer space, including low-Earth orbit. The bill specifies that equipment used to transport crew and supplies to and from space-based facilities, as well as support operations like flight control and crew habitation, qualify for the credit. Rockets and launch vehicles are excluded from the credit.
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How your representatives voted
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