Expand the Section 48D Advanced Manufacturing Investment Credit to explicitly cover property and infrastructure for space-based semiconductor manufacturing.

Representatives Suzan DelBene (WA-01), Vern Buchanan (FL-13), and Terri Sewell (AL-07) introduced the Semiconductor Superiority Act to amend the Section 48D Advanced Manufacturing Investment Credit to explicitly include property and infrastructure for space-based semiconductor manufacturing.

DelBene led legislation to clarify that space-based semiconductor manufacturing technologies qualify for the Section 48D advanced manufacturing tax credit, reducing uncertainty for U.S. manufacturers.

DelBene Leads Bill to Maintain U.S. Global Leadership in Semiconductor Manufacturing | U.S. House of Representatives
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Section 107 added IRC Section 48D. It set the advanced manufacturing investment credit at 25 percent of qualified investment; qualified property must be tangible, depreciable or amortizable, taxpayer-built or original-use property, and integral to the facility. An advanced manufacturing facility is defined as a facility whose primary purpose is manufacturing semiconductors or semiconductor manufacturing equipment.

The original Section 48D text created a semiconductor manufacturing credit but did not explicitly cover space-based semiconductor manufacturing property or infrastructure.

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GovInfo, Public Law 117-167, CHIPS and Science Act, Sec. 107 Advanced Manufacturing Investment Credit
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Section 70308 amends Section 48D(a) by striking 25 percent and inserting 35 percent, effective for property placed in service after December 31, 2025. The adjacent Section 70309 treats spaceports like airports under exempt facility bond rules, but it does not amend Section 48D to add space-based semiconductor manufacturing.

Congress later expanded the Section 48D credit rate, but the enacted amendment did not add the promised explicit space-based semiconductor manufacturing property or infrastructure coverage.

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GovInfo, Public Law 119-21, Sec. 70308 Enhancement of Advanced Manufacturing Investment Credit
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The House passed H.R. 1, the One Big Beautiful Bill Act, 218-214 on July 3, 2025. The roll call lists Rep. DelBene, Democrat of Washington, voting No.

DelBene did not vote for the 2025 law that made the only located later Section 48D expansion, and that law still did not deliver the specific space-based semiconductor coverage.

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Office of the Clerk, U.S. House Roll Call 190, H.R. 1, 119th Congress
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The House passed H.R. 4346, the CHIPS and Science Act, 243-187-1 on July 28, 2022. The roll call lists Rep. DelBene, Democrat of Washington, voting Yea.

DelBene supported enactment of the original CHIPS and Science Act that created Section 48D, but that base law did not explicitly add space-based semiconductor manufacturing coverage.

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Office of the Clerk, U.S. House Roll Call 404, H.R. 4346, 117th Congress
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Section 70309 amends Section 142(a)(1) to include airports and spaceports and defines spaceport for exempt facility bond purposes. It appears separately from Section 70308's Section 48D rate change.

The same 2025 tax law addressed spaceport infrastructure, but through exempt facility bond rules rather than Section 48D or space-based semiconductor manufacturing.

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GovInfo, Public Law 119-21, Sec. 70308 Enhancement of Advanced Manufacturing Investment Credit
secondary · model gpt-5.5 · confidence 86%