Bill · S. 5346· Senate(119-S-5346)
EGG SAVE Act of 2026
- Introduced
- 8/6/2026
- Last activity
- 8/6/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Todd Young
- Cosponsors
- - 0 - 1
- Introduced
- In Committee
What this bill would do
The EGG SAVE Act of 2026 aims to amend the Internal Revenue Code of 1986 to establish a new tax credit for layer operation efficiency equipment. This credit is designed for taxpayers who place qualified equipment into service at commercial egg hatchery facilities in the United States. The credit amount is based on a percentage of qualified expenditures, which decreases annually from 2027 through 2029. Qualified expenditures include the purchase, installation, and necessary facility modifications for in-ovo sex identification equipment. The bill specifies that the equipment must utilize certain technologies to determine the sex of avian embryos before hatch with at least 95 percent accuracy. The provision is scheduled to expire for any property placed in service after December 31, 2029.
Yes· 3 of 7
Would business owners be better off under this?+5
The bill offers significant tax credits to business owners in the commercial egg hatchery industry.
Would farmers be better off under this?+4
Egg hatchery operators fall within the broader agricultural sector benefited by this legislation.
Does this make it easier to run a small business?+3
The tax credit provides direct financial assistance to commercial egg hatchery businesses for equipment upgrades.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Financial incentives for egg hatcheries: Taxpayers can receive a credit for expenditures related to the purchase, installation, and facility modifications for qualified in-ovo sex identification equipment (Section 2(a) and Section 2(c)(1)).
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Phased tax credits: The bill provides a specific applicable percentage for equipment placed in service during different years: 50 percent in 2027, 40 percent in 2028, and 30 percent in 2029 (Section 2(b)).
Potential Negative Impacts for People
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Recapture of credit benefits: The Secretary will provide for recapturing the benefit of the credit if the property ceases to be eligible, which includes cases where the taxpayer stops operating a commercial egg hatchery business (Section 2(d)(2)).
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Reduction in property basis: If a credit is determined for a piece of property, the basis of that property must be reduced by the amount of the credit (Section 2(d)(1)).
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Restrictions on equipment use: No credit is allowed for any property that is used predominantly outside of the United States (Section 2(d)(3)).
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 Business Owners+5Good For Farmers+4Good For Rural Residents+2
- Economy And Finance
- Improves Small Business Support+3
- Environment Energy And Infrastructure
- Improves Environmental Protections+1Improves Rural Development+1
- Governance And Ideology
- Increases Federal Power+1
- 8/6/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
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.
Ben LujánDemocrat · New Mexico