; and (2) whether separate manufacturing stages or continuous processes constitute manufacturing . 102. Amendments relating to Buy American Act (a) Special rules relating to American materials required for public use Section 8302 of title 41, United States Code, is amended by adding at the end the following: (c) Special rules The following rules apply in carrying out the provisions of subsection (a): (1) Calculation of domestic and non-domestic offers (A) Exclusion of start-up costs in calculating cost of offer When comparing offers between domestic entities and non-domestic entities, costs related to the start-up of a project shall be excluded from a domestic offer. (B) Unreasonable cost determination (i) In general The head of a Federal agency may not determine the cost of acquiring articles, materials, or supplies mined, produced, or manufactured in the United States to be unreasonable under subsection (a)(1), unless the acquisition of such articles, materials, or supplies would increase the cost of the overall project by more than 25 percent. (ii) Rule of construction With respect to the percentage increase required for a determination of unreasonable cost applicable to projects under Department of Defense contracts as of the date of the enactment of the Buy American Improvement Act of 2017, nothing in this subparagraph may be construed as reducing such percentage increase. (2) Use outside the United States (A) In general Notwithstanding the exception described in subsection (a)(2)(A), subsection (a)(1) shall apply to articles, materials, or supplies for use outside the United States if such articles, materials, or supplies are not needed on an urgent basis or are acquired on a regular basis. (B) Cost analysis In any case in which articles, materials, or supplies are to be acquired for use outside the United States and are not needed on an urgent basis or are acquired on a regular basis, before entering into a contract, an analysis shall be made of the difference in the cost of acquiring such articles,