Infant Formula Made in America Act of 2025

LEGISLATIVE PROGRESS

STEP 2 OF 8

Introduced

In Committee

Reported

Passed House

Passed Senate

Conference

To President

Became Law

Introduced
In Committee
Reported
Passed House
Passed Senate
Conference
To President
Became Law

WHAT THE BILL DOES

AI-written

This bill matters because it attempts to address the fragility of the U.S. infant formula supply chain, which became a significant concern during recent shortages. By offering substantial tax incentives, it aims to boost domestic manufacturing capacity, reducing the country's dependence on foreign imports and making it more resilient to disruptions like recalls or global supply chain issues.

If this bill becomes law, it could lead to new investments and job creation in the U.S. manufacturing sector for infant formula, potentially providing more diverse options for consumers and greater peace of mind for parents. If it doesn't pass, the economic incentives for domestic formula production would remain unchanged, and the country might continue to face similar vulnerabilities in its supply chain.

KEY PROVISIONS

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Establishes a 30% investment tax credit for eligible domestic infant formula manufacturing projects.

This significantly reduces the financial burden for companies investing in new or expanded U.S. infant formula production.

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Limits eligibility for the tax credit to companies with global revenue not exceeding $750,000,000 in the prior calendar year.

This provision targets the incentive towards smaller to medium-sized manufacturers, rather than large corporations.

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Sets an aggregate cap of $750,000,000 for total credits allocated and a $150,000,000 cap per qualifying project.

These caps manage the overall cost of the program and ensure fair distribution among projects.

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Requires projects to certify that at least 50% of the eligible infant formula manufactured will be sold for use in the United States.

This ensures the tax incentive directly supports the domestic supply of infant formula for American consumers.

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Includes a sunset provision, meaning no credits can be allocated for projects commencing construction after 10 years from the bill's enactment.

This establishes a definite timeframe for the program, encouraging timely investment and allowing for future reevaluation.

DEADLINES & DATES

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1 year from the date of acceptance by the Secretary of the application.

Each applicant for certification must provide evidence that requirements have been met.

3 years from the date of issuance of the certification.

An applicant receiving certification must place the project in service.

Not later than 4 years after the date of enactment.

Secretary must review credits allocated under this section.

After the date that is 10 years after the date of enactment.

Secretary may not allocate any credit dollar amount for projects that commence construction.

FUNDING & AUTHORIZATIONS

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AMOUNT	PROGRAM	TYPE	YEARS
$150,000,000	Domestic Infant Formula Manufacturing Investment Credit (per project)	discretionary	Up to 10 years (for projects commencing construction)
$750,000,000	Domestic Infant Formula Manufacturing Investment Credit (aggregate total)	discretionary	Up to 10 years (for projects commencing construction)

PENALTIES & ENFORCEMENT

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TYPE	AMOUNT	WHO
administrative	Aggregate decrease in credits allowed plus interest at the underpayment rate (recapture of credit).	Taxpayers who experience a 'recapture event' during the 'recapture period'.

GLOSSARY

AI-written

Investment Credit: A type of tax credit that reduces a company's tax bill based on investments it makes in equipment or facilities.
Taxable Year: The annual accounting period (usually 12 months) for which a person or company calculates their income tax.
Qualified Investment: The total cost of eligible property, like machinery and equipment, that a company puts into service for a specific project.
Eligible Taxpayer: A company that meets specific criteria, such as a maximum global revenue, to qualify for a tax credit.
Recapture: A provision that requires a taxpayer to pay back a tax credit previously received if certain conditions, tied to the credit, are not met later on.
Sunset Provision: A clause in a law that specifies an automatic end date for a program or policy, unless further legislative action extends it.

ACTION TIMELINE

2 EVENTS

MAR 10, 25

Introduced in House

INTROREFERRAL

MAR 10, 25

Referred to the House Committee on Ways and Means.

INTROREFERRAL

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Ways and Means CommitteeReferred

Mar 10, 2025

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Infant Formula Made in America Act of 2025

LEGISLATIVE PROGRESS

WHAT THE BILL DOES

KEY PROVISIONS

SPONSORSHIP

ACTION TIMELINE

BILL INFO

READER REACTIONS

Discussion

Infant Formula Made in America Act of 2025

LEGISLATIVE PROGRESS

WHAT THE BILL DOES

KEY PROVISIONS

DEADLINES & DATES

FUNDING & AUTHORIZATIONS

PENALTIES & ENFORCEMENT

GLOSSARY

ACTION TIMELINE

SPONSORS

READER REACTIONS

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Discussion

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Infant Formula Made in America Act of 2025

LEGISLATIVE PROGRESS

WHAT THE BILL DOES

KEY PROVISIONS

SPONSORSHIP

ACTION TIMELINE

BILL INFO

READER REACTIONS

Discussion

Infant Formula Made in America Act of 2025

LEGISLATIVE PROGRESS

WHAT THE BILL DOES

KEY PROVISIONS

DEADLINES & DATES

FUNDING & AUTHORIZATIONS

PENALTIES & ENFORCEMENT

GLOSSARY

ACTION TIMELINE

SPONSORS

READER REACTIONS

What do you think?

Discussion

MORE INFORMATION

Committee Referrals