POLISCOPE
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HR2707FEDERALIN_COMMITTEE
High Impact

The MADE in America Act: Tax Credits for Medical Manufacturing in Distressed Areas

Original title: MADE in America Act

December 17, 2024

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Where This Stands

Introduced
Committee
Floor Vote
Passed
Signed

Currently IN_COMMITTEE. The next step in the legislative lifecycle is Floor Vote.

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

The Frame

What this does

If passed, this bill would change the tax liability for pharmaceutical and medical device manufacturers operating in specific high-poverty census tracts, potentially influencing where these companies choose to locate or expand their production facilities.

Who is mentioned in the record

Potentially affected actors named in the source documents. Mention is not a position.

Pharmaceutical and medical device manufacturers

Companies in these sectors may receive tax credits for production activities in specific high-poverty areas.

Employees in distressed zones

Workers residing in designated distressed zones may be more likely to be hired by companies seeking to qualify for the higher 30% tax credit tier.

What changed

Current stage: IN_COMMITTEE.

What's next

Floor Vote.

Summary

This bill proposes a new tax credit for businesses that manufacture pharmaceuticals, medical diagnostic devices, and personal protective equipment within designated 'distressed zones.' The credit aims to encourage domestic production and mitigate drug shortages by providing tax incentives for wages and equipment costs in areas with high poverty rates.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What qualifies as a 'distressed zone' under this bill?
A distressed zone is a census tract that is already designated as a '' and had a poverty rate of over 30% in the year before the bill becomes law.
What products are eligible for the manufacturing tax credit?
Eligible products include pharmaceuticals, active pharmaceutical ingredients, s (inactive ingredients used in drugs), medical diagnostic devices, and personal protective equipment like masks and gowns.
Can a company get a higher tax credit?
Yes, the credit increases from 25% to 30% if a substantial portion of the company's employees live within the distressed zone where the production occurs.

Why It Matters

If passed, this bill would change the tax liability for pharmaceutical and medical device manufacturers operating in specific high-poverty census tracts, potentially influencing where these companies choose to locate or expand their production facilities.

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Lobbying Activity

AARP

$4,110,000

2026

HEALTH ISSUESMEDICARE/MEDICAIDLAW ENFORCEMENT/CRIME/CRIMINAL JUSTICEPHARMACY

P.L. 119-21, One Big Beautiful Bill Act H.R. 8867, Planning for Long-term Aging Needs (PLAN) Act H.R. 5861, Legacy Act of 2025 H.R. 9393, the Lower Costs, More Transparency Act. H.R. 9396, the Prior Authorization Accountability Act. S. 4916, the Aging with Artificial Intelligence Act. H.R. 8100, Safe Staffing Saves Lives Act. S. 3886, Nurses Belong in Nursing Homes Act. H.R. 6766/S. 3492, the Essential Caregivers Act of 2025. H.R. 7966/S. 4118, Hospice Care Accountability, Reform, and Enforcement (Hospice CARE) Act. S. 2120, the Older Americans Act Reauthorization Act of 2025 H.R. 5575, the Firefighters Assisting Seniors to Emergency Response (FASTER) Act of 2025. H.R. 3954/S. 4641, Improving Access to Medicare Coverage Act. H.R.5554/S.2831, Stand Strong for Medicare Act. S. 3439/H.R. 6735, Connecting Caregivers to Medicare Act and efforts related to the bill S. 1227/H.R. 2491, Alleviating Barriers for Caregivers Act S. 668/H.R. 3183, Supporting Access to Falls Education and Prevention and Strengthening Training Efforts and Promoting Safety Initiatives (SAFE STEPS) for Veterans Act of 2025 CMS-1851-P, Hospice Proposed rule. CMS-1843-P, Skilled Nursing Facility Proposed rule. CMS-1844-P, Home Health Proposed rule. No bill number. Health care transparency. No bill number. Discussed use of artificial intelligence and health data technology. No bill number. Discussed health-related policies and activities around the fall respiratory virus season. No bill number. Discussed health insurance affordability proposals. No bill number. Discussed Nursing Home staffing standards, safety, and quality. No bill number. Discussed Nursing home transparency and ownership requirements. No bill number. Discussed home health, hospice, and long-term care. No bill number. Discussed falls prevention. No bill number. Discussed social isolation. No bill number. Discussed HUD Assisted Living Requirements No bill number. Discussed family caregiving. No bill number. Discussed AARP paper on Medicare Caregiver Training Services. No bill number. Discussed Medicaid community engagement interim final rule, including the family caregiver exemption. No bill number. Discussed the paid direct care workforce in long-term care. No bill number. Discussed the unaffordability of long-term care. No bill number. Discussed Money Follows the Person Rebalancing Demonstration Program and Medicaid HCBS spousal impoverishment protections. No bill number. Discussed Medicaid fraud and family caregivers, Medicaid self-direction programs. No bill number. Discussed sandwich generation family caregiver hearing and submitted a statement for the record discussing family caregivers and sandwich generation caregivers, programs that support them, AARP caregiving resources, and federal policies to support sandwich generation caregivers and caregivers more broadly. No bill number. Discussed long-term care. No bill number. CMS-2453-NC; Medicaid Program; 2028 Medicaid Home and Community-Based Services Quality Measure Set Submitted comments No bill number. Discussed expanding access to home care. No bill number. Discussed the increasing cost of home care No bill number. Discussed HSA use for telehealth chronic care management services/subscriptions. No bill number. Discussed artificial intelligence and technology

60 Plus Association

2026

TAXATION/INTERNAL REVENUE CODEENVIRONMENT/SUPERFUNDCOPYRIGHT/PATENT/TRADEMARKHEALTH ISSUES

Signed a coalition letter opposing any efforts to raise the corporate tax rate above the 21% level set in the 2017 Tax Cuts and Jobs Act (TCJA). Signed a coalition in support of the Family Business Legacy Act, H.R. 6329. This legislation creates parity in the tax code between the estate and gift taxes by allowing an estate tax deduction for contributions to 501(c)(4), (c)(5), and (c)(6) organizations. Signed a coalition letter urging opposition to proposals that would raise taxes on carried interest investment income.The letter is urging Congress to reject the misnamed Carried Interest Fairness Act, legislation recently reintroduced by Senators Tammy Baldwin, Elizabeth Warren, Bernie Sanders, and other progressive members of Congress. This legislation that would increase the tax rate on carried interest investment by 70%, from 23.8% to 40.8%. Signed a coalition letter in support of H.R.574 - ALIGN Act and highlight the 100% bonus depreciation provision's importance as the tax cut reauthorization efforts continue. Signed a coalition to support of repealing IRA's green new deal subsidies in reconciliation to pay for tax cuts. Signed a coalition letter regarding digital services taxes (DST) in an effort to stop Canadas imposition of a discriminatory digital services tax (DST) on U.S. firms and your efforts to include restrictions on the imposition of DSTs and other unfair digital policies in recently announced trade agreements-providing a model for future trade negotiations. Signed a coalition letter urging the President to index capital gains for inflation.

BRUNSWICK CORPORATION

$90,000

Sponsors

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Discoveries

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift90% confidence

Incentivizing Foreign-Domestic Integration

The bill includes a unique provision (Section 45BB(e)(1)) that allows domestic corporations to claim a 30% credit on qualified expenditures made by their controlled foreign corporations, effectively incentivizing the repatriation of production activities.

Connected Entities

personBilirakisCo-sponsor of the bill in the House of Representatives.Map →
personSotoCo-sponsor of the bill in the House of Representatives.Map →
personCrawfordCo-sponsor of the bill in the House of Representatives.Map →
personHudsonCo-sponsor of the bill in the House of Representatives.Map →
personCartwrightCo-sponsor of the bill in the House of Representatives.Map →
personVan DrewCo-sponsor of the bill in the House of Representatives.Map →
personHarshbargerCo-sponsor of the bill in the House of Representatives.Map →
personGriffithCo-sponsor of the bill in the House of Representatives.Map →
personCarter of GeorgiaLead sponsor of the bill in the House of Representatives.Map →
personBaldersonCo-sponsor of the bill in the House of Representatives.Map →
personLangworthyCo-sponsor of the bill in the House of Representatives.Map →
personMiller of West VirginiaCo-sponsor of the bill in the House of Representatives.Map →

Analysis Score

0–100
  • Significance75
    How much this matters to a regular citizen
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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