{
  "actions": [
    {
      "acted_at": "2017-01-05", 
      "action_code": "Intro-H", 
      "references": [], 
      "text": "Introduced in House", 
      "type": "action"
    }, 
    {
      "acted_at": "2017-01-05", 
      "action_code": "H11100", 
      "committees": [
        "HSWM"
      ], 
      "references": [], 
      "status": "REFERRED", 
      "text": "Referred to the House Committee on Ways and Means.", 
      "type": "referral"
    }
  ], 
  "amendments": [], 
  "bill_id": "hr340-115", 
  "bill_type": "hr", 
  "by_request": false, 
  "committee_reports": [], 
  "committees": [
    {
      "activity": [
        "referral"
      ], 
      "committee": "House Ways and Means", 
      "committee_id": "HSWM"
    }
  ], 
  "congress": "115", 
  "cosponsors": [], 
  "enacted_as": null, 
  "history": {
    "active": false, 
    "awaiting_signature": false, 
    "enacted": false, 
    "vetoed": false
  }, 
  "introduced_at": "2017-01-05", 
  "number": "340", 
  "official_title": "To amend the Internal Revenue Code of 1986 to allow a credit against tax for qualified manufacturing facility construction costs and to allow a credit against tax for qualified manufacturing facility construction costs.", 
  "popular_title": null, 
  "related_bills": [], 
  "short_title": "Next Generation American Manufacturing Act of 2017", 
  "sponsor": {
    "bioguide_id": "S000248", 
    "district": "15", 
    "name": "<NAME>.", 
    "state": "NY", 
    "title": "Rep", 
    "type": "person"
  }, 
  "status": "REFERRED", 
  "status_at": "2017-01-05", 
  "subjects": [
    "Advanced technology and technological innovations", 
    "Advisory bodies", 
    "Building construction", 
    "Economic performance and conditions", 
    "Income tax credits", 
    "Industrial facilities", 
    "Manufacturing", 
    "Taxation"
  ], 
  "subjects_top_term": "Taxation", 
  "summary": {
    "as": "Introduced in House", 
    "date": "2017-01-05T05:00:00Z", 
    "text": "Next Generation American Manufacturing Act of 2017\n\nThis bill amends the Internal Revenue Code to allow a tax credit for the purchase (during a specified period of between 5 and 10 years based on the incentive needed with respect to each product) of new products certified as assembled in the United States and consisting of at least 60% of components assembled or otherwise arising in the United States.\n\nThe bill also establishes the 21st Century American Manufacturing Commission to conduct research to designate products eligible for such tax credit.\n\nThe bill allows 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. A \"start-up company\" is defined as any corporation or partnership that: (1) first has both gross receipts and qualified research expenses in a taxable year beginning after December 31, 2016; or (2) has both gross receipts and qualified research expenses in fewer than three taxable years beginning after December 31, 2016, and before January 1, 2022."
  }, 
  "titles": [
    {
      "as": "introduced", 
      "is_for_portion": false, 
      "title": "Next Generation American Manufacturing Act of 2017", 
      "type": "short"
    }, 
    {
      "as": "introduced", 
      "is_for_portion": false, 
      "title": "Next Generation American Manufacturing Act of 2017", 
      "type": "short"
    }, 
    {
      "as": "introduced", 
      "is_for_portion": false, 
      "title": "To amend the Internal Revenue Code of 1986 to allow a credit against tax for qualified manufacturing facility construction costs and to allow a credit against tax for qualified manufacturing facility construction costs.", 
      "type": "official"
    }, 
    {
      "as": null, 
      "is_for_portion": false, 
      "title": "Next Generation American Manufacturing Act of 2017", 
      "type": "display"
    }
  ], 
  "updated_at": "2017-06-19T20:30:16Z", 
  "url": "https://www.gpo.gov/fdsys/bulkdata/BILLSTATUS/115/hr/BILLSTATUS-115hr340.xml"
}