I 
114TH CONGRESS 
1ST SESSION 
H. R. 255 
To amend the Internal Revenue Code of 1986 to allow a credit against 
tax for qualified manufacturing facility construction costs and to allow 
a credit against tax for qualified manufacturing facility construction 
costs. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 9, 2015 
Mr. HONDA 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 allow a 
credit against tax for qualified manufacturing facility 
construction costs and to allow a credit against tax for 
qualified manufacturing facility construction costs. 
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 ‘‘Next Generation Amer-
ican Manufacturing Act of 2015’’. 
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TITLE I—CONSUMER CREDIT 
SEC. 101. CREDIT FOR RETAIL PURCHASE OF CERTAIN DO-
MESTIC PRODUCTS. 
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 30E. DOMESTIC MANUFACTURING CONSUMER CRED-
IT. 
‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed as a credit against the tax imposed by this chapter 
for any taxable year an amount equal to the applicable 
percentage of the aggregate amount paid or incurred by 
the taxpayer for specified products during any portion 
such taxable year which is part of the eligible period. 
‘‘(b) APPLICABLE
PERCENTAGE; ELIGIBLE
PE-
RIOD.—For purposes of this section— 
‘‘(1) APPLICABLE
PERCENTAGE.—The term 
‘applicable percentage’ means, with respect to any 
specified product, the percentage (not less than 5 
percent nor more than 20 percent) determined by 
the Commission under subsection (e)(4) with respect 
to such product. 
‘‘(2) ELIGIBLE PERIOD.—The term ‘eligible pe-
riod’ means, with respect to any specified product, 
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the period (not less than 5 years nor more than 10 
years) determined by the Commission under sub-
section (e)(5) with respect to such product. 
‘‘(3) SEPARATE APPLICATION TO EACH SPECI-
FIED
PRODUCT.—Subsection (a) shall be applied 
separately with respect to each of the specified prod-
ucts designated under subsection (e). 
‘‘(c) SPECIFIED PRODUCT.—For purposes of this sec-
tion— 
‘‘(1) IN GENERAL.—The term ‘specified prod-
uct’ means any designated domestic product— 
‘‘(A) the original use of which commences 
with the taxpayer, and 
‘‘(B) which is acquired by the taxpayer for 
use or lease, but not for resale. 
‘‘(2) DESIGNATED
DOMESTIC
PRODUCT.—The 
term ‘designated domestic product’ means any des-
ignated product which has been certified by the Sec-
retary as— 
‘‘(A) having been assembled in the United 
States, and 
‘‘(B) consisting at least 60 percent of com-
ponents assembled or otherwise arising in the 
United States. 
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‘‘(3) DESIGNATED PRODUCT.—The term ‘des-
ignated product’ means the 10 products designated 
by the Secretary, in consultation with the Commis-
sion, under subsection (e). 
‘‘(d) APPLICATION WITH OTHER CREDITS.— 
‘‘(1) BUSINESS CREDIT TREATED AS PART OF 
GENERAL BUSINESS CREDIT.—So much of the credit 
which would be allowed under subsection (a) for any 
taxable year (determined without regard to this sub-
section) that is attributable to property used by the 
taxpayer in the conduct of a trade or business shall 
be treated as a credit listed in section 38(b) for such 
taxable year (and not allowed under subsection (a)). 
‘‘(2) PERSONAL CREDIT.—For purposes of this 
title, the credit allowed under subsection (a) for any 
taxable year (determined after application of para-
graph (1)) shall be treated as a credit allowable 
under subpart A for such taxable year. 
‘‘(e) SELECTION OF DESIGNATED PRODUCTS.— 
‘‘(1) IN GENERAL.—The Secretary, in consulta-
tion with the Commission, shall designate 10 prod-
ucts for purposes of this section. 
‘‘(2) ELIGIBLE
PRODUCTS.—A product shall 
not be eligible for designation under this section un-
less— 
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