Bill · H.R. 2008· House(119-HR-2008)
Infant Formula Made in America Act of 2025
- Introduced
- 3/10/2025
- Last activity
- 3/10/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Zachary Nunn
- Cosponsors
- - 2 - 3
- Introduced
- In Committee
What this bill would do
The "Infant Formula Made in America Act of 2025" proposes amendments to the Internal Revenue Code of 1986. It introduces an investment credit for domestic infant formula manufacturing projects to encourage the establishment or expansion of facilities. Additionally, it establishes a production credit for certain eligible infant formula manufactured in the United States. The investment credit is set at 30 percent of qualified investments for eligible taxpayers. The production credit provides a specific amount based on the pounds of formula sold for use in the U.S. These credits are subject to specific eligibility requirements and financial limitations.
Yes· 3 of 14
Does this make it easier to run a small business?+6
The bill specifically targets taxpayers with global revenues under $750 million through investment and production credits.
Would business owners be better off under this?+6
The bill provides significant financial incentives for manufacturing-based business owners.
Does this cut taxes for small businesses?+5
The bill provides significant tax credits for domestic manufacturing projects aimed at smaller-scale taxpayers.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Support for Domestic Manufacturing: The bill provides a 30 percent investment credit for qualifying infant formula manufacturing projects that re-equip, expand, or establish a facility (Section 2(a), Section 2(c)(2)).
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Incentives for Domestic Production: The bill creates a production credit of $2 per pound of eligible infant formula manufactured and sold for use in the United States (Section 3(a)(a)).
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Targeted Support for Smaller Entities: The "eligible taxpayer" and "qualified taxpayer" definitions limit the scope to taxpayers whose total global revenue does not exceed $750,000,000 (Section 2(c)(1)(A), Section 3(b)(1)).
Potential Negative Impacts for People
-
Tax Recapture Risks: Taxpayers may face an increased tax liability plus interest if a "recapture event" occurs, such as failing to meet certification requirements or if the property ceases to be part of a qualifying project (Section 2(e)(1), Section 2(e)(2)).
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Project Limitations: The amount of credit that may be allocated for manufacturing projects is capped at $150,000,000, with a total aggregate cap of $750,000,000 (Section 2(d)(2)(A), Section 2(d)(2)(B)).
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Production Caps: The production credit is limited to a maximum of 18,000,000 pounds of formula (Section 3(d)(1)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Economy And Finance
- Improves Small Business Support+6Reduces Small Business Taxes+5Increases Job Creation+4Improves Economic Growth+3Improves Consumer Protection+2Reduces Inflation+1
- Demographic And Interest Groups
- Good For Business Owners+6Good For Children+4Good For Low Income Households+2Good For Women+2
- Healthcare
- Improves Pandemic Preparedness+4Improves Healthcare Access+3
- Governance And Ideology
- Increases Federal Power+2Improves Government Transparency+1
- 8/20/2026
- 1 Cosponsor added.
- 12/18/2025
- 1 Cosponsor added.
- 4/7/2025
- 1 Cosponsor added.
- 3/10/2025
- Referred to the House Committee on Ways and Means.
- 2 Cosponsors added.
- Introduced in House
Troy BaldersonRepublican · Ohio
Rosa DeLauroDemocrat · Connecticut
Chrissy HoulahanDemocrat · Pennsylvania
Darin LaHoodRepublican · Illinois
Derek TranDemocrat · California