1. Short title This Act may be cited as the Bring Entrepreneurial Advancements To Consumers Here In North America Act . 2. Tax incentives for relocating manufacturing to the United States (a) Accelerated depreciation for nonresidential real property Section 168 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (n) Accelerated depreciation for nonresidential real property acquired in connection with the relocation of manufacturing to the United States (1) Treatment as 20-year property For purposes of this section, qualified nonresidential real property shall be treated as 20-year property. (2) Application of bonus depreciation For application of bonus depreciation to qualified nonresidential real property, see subsection (k). (3) Qualified nonresidential real property For purposes of this subsection, the term qualified nonresidential real property means nonresidential real property placed in service in the United States by a qualified manufacturer if such property is acquired by such qualified manufacturer in connection with a qualified relocation of manufacturing. (4) Qualified manufacturer For purposes of this subsection, the term qualified manufacturer means any person engaged in the trade or business of manufacturing any tangible personal property. (5) Qualified relocation of manufacturing For purposes of this subsection— (A) In general The term qualified relocation of manufacturing means, with respect to any qualified manufacturer, the relocation of the manufacturing of any tangible personal property from a foreign country to the United States. (B) Relocation of property not required For purposes of subparagraph (A), manufacturing shall not fail to be treated as relocated merely because property used in such manufacturing was not relocated. (C) Relocation of not less than equivalent productive capacity required For purposes of subparagraph (A), manufacturing shall not be treated as relocated unless the property manufactured in the United States is