A bill to amend the Internal Revenue Code of 1954 to provide for a 2-year period an additional 15 percent investment tax credit for certain construction and agricultural equipment manufactured in the United States.

Amends the Internal Revenue Code to provide for a two-year period an additional 15 percent investment tax credit for certain construction and agricultural equipment, provided such equipment is manufactured in the United States.

Allows an investment tax credit for single purpose farm produce storage facilities. Requires that any such storage facility must be specifically designed, constructed, and used for the drying or storing on the farm of any commodity in its unmanufactured state. Requires that the owner, tenant, or operator of the farm must regularly produce more than one-half of such commodity.