All Proposed Bills & Documents
Complete collection of 17 documents for the Manufacturing Renaissance legislative package — draft legislation, one-pagers, section analyses, cost-benefit analysis, and the financial model. Every document is available to view online or download.
NewWhat's changed
Package Overview
5 documentsGetting Serious About Manufacturing — One Pager
Executive summary of the three-bill manufacturing renaissance package, outlining the case for free-market incentives to rebuild domestic manufacturing, support the defense industrial base, and counter China's mercantilism.
Manufacturing Cost-Benefits Analysis
Detailed fiscal analysis of the full package showing estimated 10-year costs of $1.44–1.62 trillion against projected returns of $2.3–4.4 trillion in cumulative GDP, 4.1–7.8 million jobs, and $100–250B/yr in trade improvement. Includes complete calculation derivations, §38A(o) industry eligibility gate analysis, and growth scenario assumptions.
Manufacturing Renaissance Financial Model
Comprehensive Excel model with scenario analysis (base, optimistic, conservative) projecting GDP impact, job creation, tax revenue offsets, and ROI multiples across all three bills over a 10-year horizon.
Questions to Consider
Policy discussion document identifying key design questions — credit caps, DVA gaming, sector definitions, moral hazard, succession arbitrage, and bill coordination — with existing statutory guardrails cited.
Supplementary Analysis: FGPs, DVA Calculation Mechanism, and §168(n) Labor/Cost Capture
Comprehensive 20-page analysis covering three critical issues: (1) how factoryless goods producers like Apple and Nvidia affect the $2.9T manufacturing base and three legislative options for treatment; (2) why §168(n) cannot serve as the DVA calculation mechanism; and (3) how §168(n) fails to translate into labor and other DVA costs. Recommends Option B (tiered credit rate) combined with establishment-level DVA computation.
MISA (Manufacturing and Industrial Security Act)
6 documentsMISA — Draft Legislation
Complete draft legislation of the Manufacturing and Industrial Security Act combining Title I (MINA Credit, IRC §38A — 5%/6% DVA credit for most manufacturers) and Title II (DO IT NOW Credit, IRC §38B — additional 8%/10% for 14 strategic sectors). Single bill with two-tier credit structure, up to 16% combined. Includes §38A(o) industry eligibility gate and equity distribution surcharge provisions.
MISA — One Pager
One-page summary of MISA's two-credit package: Title I (MINA) provides broad-based 5–6% credit for qualifying NAICS 31–33 manufacturers; Title II (DO IT NOW) stacks an additional 8–10% for 14 strategic sectors. Covers DVA mechanics, transferability, industry eligibility gate, guardrails, and 14 strategic sectors.
MISA — Section-by-Section Analysis
Detailed 24-page walkthrough of each section of MISA covering both Title I (MINA Credit) and Title II (DO IT NOW Credit) — credit computation, DVA definitions, QRE tests, 14 strategic sectors with upstream supply chain rule, anti-abuse provisions, transferability, sunset provisions, OBBBA comparison tables, and worked examples.
DO IT NOW Credit One-Pager (Title II Component)
Focused one-pager on MISA Title II — the DO IT NOW Credit (§38B): additional 8% base / 10% reinvestment bonus stacking on the MINA credit for 14 strategic sectors facing acute foreign-adversary vulnerabilities.
Manufacturing Profitability Gap: Why OBBBA Is Insufficient
Analysis demonstrating why the One Big Beautiful Bill Act's approach is insufficient to close the structural profitability gap in U.S. manufacturing — showing that conventional tax tools cannot solve a negative EVA-spread problem requiring production-based incentives like MISA's transferable credits.
Mannie Mac (Manufacturing Finance Corporation Act)
3 documentsManufacturing Finance Corporation Act — Draft Legislation
Complete draft legislation establishing the Manufacturing Finance Corporation ('Mannie Mac'), a government-sponsored enterprise providing loan guarantees for manufacturing with first-loss bank absorption, tiered risk-based pricing, and $25B capitalization.
Manufacturing Finance Gap Analysis
Analysis of the structural finance gap facing U.S. manufacturers — documenting how banks have systematically de-risked from manufacturing lending over three decades, leaving mid-market manufacturers without adequate access to capital for expansion, modernization, and working capital needs.
MERA (Manufacturing Entrepreneurs Rewards Act)
3 documentsMERA — Draft Legislation
Complete draft legislation of the Manufacturing Entrepreneurs Rewards Act, creating dual-track succession incentives: Track 1 (§2010A) provides a $250M additional unified credit for intrafamily transfers, and Track 2 (§1202A) provides a $250M capital gains exclusion for sales to unrelated buyers, both with 10-year holding periods.
MERA — Explainer
Detailed explanation of MERA's dual-track structure, recapture provisions, leverage tolling rules, tacking mechanisms, and anti-arbitrage safeguards designed to keep manufacturing businesses operating domestically across generations.
Prepared by: Mark Rosenblatt and Claude AI
Contact: Mark Rosenblatt | [email protected] | 914-584-5400