To amend the Internal Revenue Code of 1986 to allow a credit against tax for qualified manufacturing facility construction costs.
Scaling Up Manufacturing Act of 2013 - Amends the Internal Revenue Code to allow certain corporations or partnerships 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.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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