,,ii #aaith ,,congress #ast ,session ,s4 #afdb ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,may #g1 #bjbe ,mrs4 ,blackburn 7for herself1 ,mr4 ,bennet1 ,mr4 ,tillis1 and ,mr4 ,coons7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to expand the advanced manufacturing investment credit to include materials integral to semiconductor manufacturing4 #a4 ,short title ,this ,act may be cited as the ,strengthening ,essential ,manufacturing and ,industrial ,investment ,act or the ,,semi ,investment ,act4 #b4 ,expansion of advanced manufacturing investment credit 7a7 ,in general ,paragraph 7#c7 of section #dh;,d7b7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7#c7 ,advanced manufacturing facility 7,a7 ,in general ,for purposes of this section1 the term advanced manufacturing facility means a facility for which the primary purpose is the manufacturing of-- 7i7 semiconductors1 7ii7 semiconductor manufacturing equipment1 or 7iii7 semiconductor materials4 7,b7 ,semiconductor materials 7i7 ,in general ,for purposes of this paragraph1 the term semiconductor materials means-- 7,i7 any direct production material1 or 7,,ii7 any indirect production material1 which is used in semiconductor manufacturing 7as defined in section #bca4aaf of title #ae1 ,code of ,federal ,regulations74 7ii7 ,direct production material ,for purposes of this subparagraph1 the term direct production material means a material which is-- 7,i7 primarily used for1 and integral to1 the production of a semiconductor1 7,,ii7 physically incorporated into a finished semiconductor1 and 7,,iii7 any of the following3 7aa7 ,substrate ,any substrate of silicon1 silicon carbide1 gallium nitride1 gallium arsenide1 indium phosphide1 or other semiconductor-grade substrate material4 7bb7 ,thin film or layering material ,any deposited metal1 dielectric1 barrier material1 or dopant that forms the physical structure of a semiconductor4 7cc7 ,packaging substrate material ,any ceramic1 organic1 or metallic material that forms the physical base for semiconductor packaging4 7dd7 ,bonding1 interconnect1 or adhesive material ,any wire bond1 solder bump1 lead frame1 die attach adhesive1 underfill1 or other material which-- 7,,aa7 forms electrical connections within a semiconductor1 or 7,,bb7 provides structural integrity within a semiconductor4 7iii7 ,indirect production material 7,i7 ,in general ,for purposes of this subparagraph1 the term indirect production material means a material which is-- 7aa7 a specialized material that is primarily used for1 and integral to1 the production1 testing1 inspection1 or packaging of a semiconductor1 7bb7 not physically incorporated into a finished semiconductor1 and 7cc7 any of the following3 7,,aa7 ,process chemicals ,an etchant1 deposition precursor1 doping gas1 or other chemical used in wafer fabrication4 7,,bb7 ,photolithography material ,a photoresist1 photoresist ancillary material1 developer1 mask1 or pellicle used in semiconductor patterning4 7,,cc7 ,cleaning1 planarization1 and preparation material ,a solvent1 surfactant1 slurry1 ,chemical ,mechanical ,planarization 7,,cmp7 pad1 conditioning disk1 or cleaning agent used to prepare and maintain semiconductor manufacturing surfaces4 7,,dd7 ,testing and inspection material ,a probe card1 test socket1 or optical inspection material4 7,,ee7 ,packaging process material ,a mold compound1 encapsulant1 or bonding wire used in assembly processes4 7,,ff7 ,fluid-1 gas-1 or wafer-handling material ,a polymer1 elastomer1 ceramic material and resultant tubings1 fittings1 vessels1 filters1 seals1 or other such chemical-handling or wafer-handling material4 7,,gg7 ,wafer processing chamber materials ,any process chamber materials used in production that play an active role in energy transmission1 heat dissipation1 plasma resistance1 or chemical resistance4 7,,hh7 ,other material ,any other material identified by the ,secretary pursuant to subclause 7,,ii74 7,,ii7 ,other indirect production materials ,for purposes of item 7cc77,,hh7 of subclause 7,i71 the ,secretary 7in consultation with the ,secretary of ,commerce7 shall identify additional materials which are described in items 7aa7 and 7bb7 of such subclause4 7,,iii7 ,exclusion ,the term indirect production material shall not include any material which-- 7aa7 has a generic use1 and 7bb7 is predominately used in an application other than semiconductor manufacturing4 7iv7 ,list of semiconductor materials 7,i7 ,in general ,not later than #ahj days after the date of enactment of the ,strengthening ,essential ,manufacturing and ,industrial ,investment ,act1 and annually thereafter1 the ,secretary1 in consultation with the ,secretary of ,commerce1 shall publish a list that sets forth the specifications1 characteristics1 and applications of materials that qualify as direct production materials and indirect production materials for purposes of clauses 7ii7 and 7iii74 7,,ii7 ,petition for interim determination ,in the case of any material which has not been included on the most recent list under subclause 7,i71 a taxpayer may file a petition 7at such time1 and in such form and manner1 as the ,secretary may prescribe7 with the ,secretary for a determination of whether such material qualifies as a direct production material or indirect production material for purposes of clauses 7ii7 and 7iii74 4 7b7 ,effective date ,the amendment made by this section shall apply to property placed in service after the date of enactment of this ,act4