1. Short title This Act may be cited as the Next Generation American Manufacturing Act of 2017 . I Consumer Credit 101. Credit for retail purchase of certain domestic products (a) In general Subpart B of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 30E. Domestic manufacturing consumer credit (a) Allowance of credit There shall be allowed as a credit against the tax imposed by this chapter for any taxable year an amount equal to the applicable percentage of the aggregate amount paid or incurred by the taxpayer for specified products during any portion such taxable year which is part of the eligible period. (b) Applicable percentage