I 
119TH CONGRESS 
1ST SESSION H. R. 6055 
To amend the Internal Revenue Code of 1986 to extend the advanced manu-
facturing investment credit and include materials integral to semicon-
ductor manufacturing. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 17, 2025 
Mr. FITZPATRICK (for himself, Mr. BOYLE of Pennsylvania, Mr. GOLDEN of 
Maine, and Ms. MCBRIDE) introduced the following bill; which was re-
ferred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to extend 
the advanced manufacturing investment credit and in-
clude materials integral to semiconductor manufacturing. 
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 ‘‘Strengthening Essen-
tial Manufacturing and Industrial Investment Act’’ or the 
‘‘SEMI Investment Act’’. 
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SEC. 2. EXPANSION AND EXTENSION OF ADVANCED MANU-
FACTURING 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.— 
‘‘(A) IN GENERAL.—For purposes of this 
section, the term ‘advanced manufacturing fa-
cility’ means a facility for which the primary 
purpose is the manufacturing of— 
‘‘(i) semiconductors, 
‘‘(ii) 
semiconductor 
manufacturing 
equipment, or 
‘‘(iii) semiconductor materials. 
‘‘(B) SEMICONDUCTOR MATERIALS.— 
‘‘(i) IN
GENERAL.—For purposes of 
this paragraph, the term ‘semiconductor 
materials’ means— 
‘‘(I) any direct production mate-
rial, or 
‘‘(II) any indirect production ma-
terial, 
which is used in semiconductor manufac-
turing (as defined in section 231.116 of 
title 15, Code of Federal Regulations). 
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‘‘(ii) DIRECT
PRODUCTION
MATE-
RIAL.—For purposes of this subparagraph, 
the term ‘direct production material’ 
means a material which is— 
‘‘(I) primarily used for, and inte-
gral to, the production of a semicon-
ductor, 
‘‘(II) physically incorporated into 
a finished semiconductor, and 
‘‘(III) any of the following: 
‘‘(aa) 
SUBSTRATE.—Any 
substrate of silicon, silicon car-
bide, gallium nitride, gallium ar-
senide, indium phosphide, or 
other semiconductor-grade sub-
strate material. 
‘‘(bb) 
THIN
FILM
OR 
LAYERING
MATERIAL.—Any de-
posited metal, dielectric, barrier 
material, or dopant that forms 
the physical structure of a semi-
conductor. 
‘‘(cc) 
PACKAGING
SUB-
STRATE
MATERIAL.—Any 
ce-
ramic, organic, or metallic mate-
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rial that forms the physical base 
for semiconductor packaging. 
‘‘(dd) 
BONDING, 
INTER-
CONNECT, OR
ADHESIVE
MATE-
RIAL.—Any wire bond, solder 
bump, lead frame, die attach ad-
hesive, underfill, or other mate-
rial which— 
‘‘(AA) forms electrical 
connections within a semi-
conductor, or 
‘‘(BB) provides struc-
tural integrity within a semi-
conductor. 
‘‘(iii) INDIRECT
PRODUCTION
MATE-
RIAL.— 
‘‘(I) IN GENERAL.—For purposes 
of this subparagraph, the term ‘indi-
rect production material’ means a ma-
terial which is— 
‘‘(aa) a specialized material 
that is primarily used for, and in-
tegral to, the production, testing, 
inspection, or packaging of a 
semiconductor, 
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sistance, or chemical resist-
ance. 
‘‘(HH) OTHER
MATE-
RIAL.—Any other material 
identified by the Secretary 
pursuant to subclause (II). 
‘‘(II) OTHER INDIRECT PRODUC-
TION
MATERIALS.—For purposes of 
item (cc)(HH) of subclause (I), the 
Secretary (in consultation with the 
Secretary of Commerce) shall identify 
additional materials which are de-
scribed in items (aa) and (bb) of such 
subclause. 
‘‘(III) EXCLUSION.—The term 
‘indirect production material’ shall not 
include any material which— 
‘‘(aa) has a generic use, and 
‘‘(bb) is predominately used 
in an application other than 
semiconductor manufacturing. 
‘‘(iv) LIST OF SEMICONDUCTOR MATE-
RIALS.— 
‘‘(I) IN
GENERAL.—Not later 
than 180 days after the date of enact-
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ment of the Strengthening Essential 
Manufacturing and Industrial Invest-
ment Act, and annually thereafter, the 
Secretary, in consultation with the 
Secretary of Commerce, shall publish 
a list that sets forth the specifications, 
characteristics, and applications of 
materials that qualify as direct pro-
duction materials and indirect produc-
tion materials for purposes of clauses 
(ii) and (iii). 
‘‘(II) PETITION FOR INTERIM DE-
TERMINATION.—In the case of any 
material which has not been included 
on the most recent list under sub-
clause (I), a taxpayer may file a peti-
tion (at such time, and in such form 
and manner, as the Secretary may 
prescribe) with the Secretary for a de-
termination of whether such material 
qualifies as a direct production mate-
rial or indirect production material for 
purposes of clauses (ii) and (iii).’’. 
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(b) CREDIT PERIOD EXTENSION.—Section 48D(e) of 
such Code is amended by striking ‘‘December 31, 2026’’ 
and inserting ‘‘December 31, 2031’’. 
(c) EFFECTIVE DATE.— 
(1) IN
GENERAL.—Except as otherwise pro-
vided in this subsection, the amendments made by 
this section shall apply to property placed in service 
after the date of the enactment of this Act. 
(2) CREDIT PERIOD EXTENSION.—The amend-
ment made by subsection (b) shall apply to property, 
the construction of which begins after December 31, 
2026. 
Æ 
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