[Congressional Record Volume 170, Number 119 (Tuesday, July 23, 2024)]
[Senate]
[Page S5306]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  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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