I 
119TH CONGRESS 
1ST SESSION H. R. 4589 
To amend the Internal Revenue Code of 1986 to establish tax credits to 
incentivize the domestic production of port cranes, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 22, 2025 
Mr. EZELL (for himself, Mr. WEBER of Texas, Ms. MALLIOTAKIS, and Mrs. 
KIGGANS of Virginia) introduced the following bill; which was referred to 
the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to establish 
tax credits to incentivize the domestic production of port 
cranes, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Port Crane Tax Credit 
Act of 2025’’. 
SECTION 2. PORT CRANE MANUFACTURING FACILITY IN-
VESTMENT CREDIT. 
(a) IN GENERAL.—Subpart E of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by inserting after section 48E the fol-
lowing new section: 
‘‘SEC. 48F. PORT CRANE MANUFACTURING FACILITY IN-
VESTMENT CREDIT. 
‘‘(a) CREDIT ALLOWED.—For purposes of section 46, 
the port crane investment credit for any taxable year is 
an amount equal 25 percent of the qualified investment 
for such taxable year with respect to any port crane manu-
facturing facility of an eligible taxpayer. 
‘‘(b) QUALIFIED INVESTMENT.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(a), the qualified investment with respect to any port 
crane manufacturing facility for any taxable year is 
the basis of any qualified property placed in service 
by the taxpayer during such taxable year which is 
part of a qualified port crane manufacturing facility. 
‘‘(2) QUALIFIED PROPERTY.— 
‘‘(A) IN GENERAL.—For purposes of this 
subsection, the term ‘qualified property’ means 
property— 
‘‘(i) which is tangible property, 
‘‘(ii) with respect to which deprecia-
tion (or amortization in lieu of deprecia-
tion) is allowable, 
‘‘(iii) which is— 
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‘‘(I) constructed, reconstructed, 
or erected by the taxpayer, or 
‘‘(II) acquired by the taxpayer if 
the original use of such property com-
mences with the taxpayer, and 
‘‘(iv) which is integral to the operation 
of the qualified port crane manufacturing 
facility. 
‘‘(B) BUILDINGS AND STRUCTURAL COM-
PONENTS.— 
‘‘(i) IN GENERAL.—The term ‘quali-
fied property’ includes any building or its 
structural components which otherwise sat-
isfy the requirements under subparagraph 
(A). 
‘‘(ii) EXCEPTION.—Clause (i) shall 
not apply with respect to a building or por-
tion of a building used for offices, adminis-
trative services, or other functions unre-
lated to manufacturing. 
‘‘(3) QUALIFIED PORT CRANE MANUFACTURING 
FACILITY.—For purposes of this section, the term 
‘qualified port crane manufacturing facility’ means a 
facility— 
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‘‘(A) which is located in the United States, 
including a territory or possession of the United 
States, and 
‘‘(B) the primary purpose of which is— 
‘‘(i) the construction or repair of port 
cranes, 
‘‘(ii) the manufacture of components 
which are critical, as determined by the 
Secretary, to the operation of port cranes, 
or 
‘‘(iii) the manufacture of equipment 
which is used to produce or repair port 
cranes. 
‘‘(4) DEFINITIONS.—For purposes of this sec-
tion— 
‘‘(A) PORT CRANE.—The term ‘port crane’ 
means— 
‘‘(i) a gantry crane which is— 
‘‘(I) installed at a port terminal, 
and 
‘‘(II) designed for the loading 
and unloading of cargo containers or 
bulk goods between vessels and shore- 
side transportation, 
‘‘(ii) a mobile harbor crane, or 
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‘‘(iii) a ship to shore gantry crane 
which is— 
‘‘(I) configured as a steel super-
structure, and 
‘‘(II) designed to unload inter-
modal containers from vessels by 
using coupling devices. 
‘‘(B) COMPONENT
MATERIAL.—The term 
‘component material’ means any component 
within or comprising a port crane, including the 
steel frame, cabling, brakes, computer equip-
ment, and modems. 
‘‘(5) PROGRESS EXPENDITURE RULES.—Rules 
similar to the rules of subsections (c)(4) and (d) of 
section 46 (as in effect on the day before the date 
of the enactment of the Revenue Reconciliation Act 
of 1990) shall apply for purposes of subsection (a). 
‘‘(c) ELECTIVE PAYMENT.— 
‘‘(1) IN GENERAL.—Except as otherwise pro-
vided in paragraph (2)(A), in the case of a taxpayer 
making an election (at such time and in such man-
ner as the Secretary may provide) under this sub-
section with respect to the credit determined under 
subsection (a), such taxpayer shall be treated as 
making a payment against the tax imposed by sub-
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