Bill · H.R. 8959· House(119-HR-8959)
Semiconductor Superiority Act
- Introduced
- 5/21/2026
- Last activity
- 5/21/2026 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Vern Buchanan
- Cosponsors
- - 6 - 3
- Introduced
- In Committee
What this bill would do
The "Semiconductor Superiority Act" amends the Internal Revenue Code of 1986. It clarifies how the advanced manufacturing investment credit applies to semiconductor manufacturing facilities in outer space, including low-Earth orbit. The bill defines what counts as qualified property for these space-based facilities, such as crew habitation and flight control. It specifically excludes rockets or launch vehicles used to propel payloads from Earth. The changes apply to property placed in service after the Act is enacted.
Yes· 3 of 10
Does this put more into space exploration?+7
Directly incentivizes the development of infrastructure and facilities in low-Earth orbit.
Would business owners be better off under this?+6
Provides significant tax credits for companies investing in space-based manufacturing.
Would billionaires be better off under this?+6
Highly beneficial for entrepreneurs and owners of space-tech companies.
The opposite
Does this reduce what the federal government owes?-2
Tax credits generally reduce federal revenue, which can slightly increase the deficit.
Who it would affect, and how
Potential Positive Impacts for People
- Expanded Investment Credit: Section 2(a) allows property used for transporting crew, goods, and equipment, as well as flight control and crew habitation in outer space, to be treated as qualified property for the advanced manufacturing investment credit. This provides financial incentives for semiconductor manufacturing in outer space.
Potential Negative Impacts for People
- Specific Exclusion: Section 2(a)(C) states that the term "qualified property" does not include rockets or similar launch vehicles built to propel payloads from Earth into outer space, meaning these specific items cannot receive the credit.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Billionaires+6Good For Business Owners+6Good For Ultra High Net Worth Individuals+5Good For High Net Worth Individuals+4Good For Students+3Good For Young Adults+3
- Education And Technology
- Increases Space Exploration+7Increases Scientific Research Funding+5
- Economy And Finance
- Improves Economic Growth+4Increases Job Creation+3Reduces National Debt-2
- 9/10/2026
- 4 Cosponsors added.
- 9/4/2026
- 1 Cosponsor added.
- 8/31/2026
- 1 Cosponsor added.
- 7/21/2026
- 1 Cosponsor added.
- 5/21/2026
- Referred to the House Committee on Ways and Means.
- 2 Cosponsors added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Suzan DelBeneDemocrat · Washington
Vince FongRepublican · California
Glenn GrothmanRepublican · Wisconsin
John MoolenaarRepublican · Michigan
Carol MillerRepublican · West Virginia
Joe NeguseDemocrat · Colorado
Terri SewellDemocrat · Alabama
W. SteubeRepublican · Florida
Claudia TenneyRepublican · New York