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HR 6025 111th Congress House

Manufacturing Reinvestment Account Act of 2010

Official title: To amend the Internal Revenue Code of 1986 to allow manufacturing businesses to establish tax-free manufacturing reinvestment accounts to assist them in provid… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow manufacturing businesses to establish tax-free manufacturing reinvestment accounts to assist them in providing for new equipment and facilities and workforce training.

Introduced: September 14, 2010 Introduced by: DeLauro, Rosa L. Democratic · Connecticut See on congress.gov
Taxation Business investment and capitalIncome tax deductionsIncome tax exclusionManufacturing
This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 30, 2010
Referred to the House Committee on Ways and Means.
Jul 30, 2010
Introduced in House
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 Latest action July 30, 2010

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Manufacturing Reinvestment Account Act of 2010 - Amends the Internal Revenue Code to establish tax-exempt manufacturing reinvestment accounts (MRAs) for taxpayers engaged in a manufacturing business. Allows such manufacturers to make tax deductible cash payments into an MRA of the lesser of their domestic manufacturing gross receipts for the taxable year or $250,000. Permits expenditures from an MRA for expenses for property to be used in the manufacturing business and expenses for employee job training and workforce development. Terminates the tax deduction for payments to an MRA seven years after the enactment of this Act.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 6025: Manufacturing Reinvestment Account Act of 2010. 111th Congress. Open America. https://openamerica.io/bill/111-HR-6025/
MLA
"H.R. 6025: Manufacturing Reinvestment Account Act of 2010." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-6025/.
Bluebook (legal)
H.R. 6025, 111th Cong. (2026), https://openamerica.io/bill/111-HR-6025/.
Markdown link
[H.R. 6025: Manufacturing Reinvestment Account Act of 2010](https://openamerica.io/bill/111-HR-6025/)
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