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STAR Act of 2025

H.R. 802 Rep. Blake Moore (R-UT-1) In committee
Bill text PDF
  1. Introduced Jan 28
  2. Committee Jan 28
  3. Passed House Next
  4. Passed Senate Not yet
  5. To President Not yet
  6. Law Not yet
Where it stands
In committee, Jan 28, 2025Next: House vote
638d ago Jan 28, 2025: Referred to the House Committee on Ways and Means.
Final votes
No roll callsNo recorded vote on this bill yet
Lobbying
5companies, 44 filings
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Member trades
18trades in the last 90 days
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Companies lobbying on this bill

5 companies
Companies by sector
Technology & Software 5
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Summary

This bill amends the Internal Revenue Code to add a 25% credit for qualified semiconductor design expenditures to the existing advanced manufacturing investment credit. Sec. 2, Qualified semiconductor design expenditures added to advanced manufacturing investment credit: The bill expands the existing 25% credit for investments in advanced manufacturing facilities to also include a 25% credit for qualified semiconductor design expenditures paid or incurred by the taxpayer during the taxable year. Qualified semiconductor design expenditures are defined as in-house design expenses (wages, supplies, and computer use costs for design activities conducted in the United States) and contract design expenses (100% of amounts paid to non-employees for design conducted in the United States). The term 'qualified semiconductor design' means development of product design or intellectual property for semiconductor manufacturing that involves a process of experimentation for new or improved function, performance, or reliability, and excludes activities like style, duplication, or routine testing. The credit does not apply to design expenditures paid or incurred after December 31, 2036, and such expenditures cannot also be used for the research credit under section 41. The amendments apply to amounts paid or incurred after the date of enactment.

Summary of the bill text as introduced in House (Jan 28, 2025), generated by SecBot from the official bill text; the Library of Congress summary is not yet published.

Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 27, 2026.