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H.R. 6120 · 112th Congress

Scaling Up Manufacturing Act of 2012

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Never voted on. It didn't reach a floor vote before the 112th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

MHD HondaSponsor
11 cosponsors · 11 D

8 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

Scaling Up Manufacturing Act of 2012 - Amends the Internal Revenue Code to allow certain start-up companies that are headquartered in the United States a tax credit for up to 25% of their costs for the construction of a manufacturing facility and for the purchase of specialized equipment for use at such facility.

What it does: CRS summary · Introduced in House · Jul 12, 2012

Scaling Up Manufacturing Act of 2012 - Amends the Internal Revenue Code to allow certain start-up companies that are headquartered in the United States a tax credit for up to 25% of their costs for the construction of a manufacturing facility and for the purchase of specialized equipment for use at such facility.

Defines a "start-up company" as any corporation or partnership that: (1) first has both gross receipts and qualified research expenses in a taxable year beginning after December 31, 2012, or (2) has both gross receipts and qualified research expenses in fewer than three taxable years beginning after December 31, 2012, and before January 1, 2018.


Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: Scaling Up Manufacturing Act of 2012

Latest action (Jul 12, 2012): Referred to the House Committee on Ways and Means.

Policy area: Taxation · Origin: House · Introduced: Jul 12, 2012

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.