I 118th CONGRESS 1st Session H. R. 947 IN THE HOUSE OF REPRESENTATIVES February 9, 2023 Mr. Roy (for himself, Mr. Bishop of North Carolina , Mr. Gosar , and Mr. Babin ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide incentives for relocating manufacturing to the United States, permanent full expensing for qualified property, and for other purposes.