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HR 110 112th Congress House

Manufacturing Reinvestment Account Act of 2011

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: July 29, 2011 Introduced by: DeLauro, Rosa L. Democratic · Connecticut See on congress.gov
Taxation Business investment and capitalIncome tax deductionsIncome tax exclusionManufacturing
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Jan 5, 2011
Referred to the House Committee on Ways and Means.
Jan 5, 2011
Introduced in House
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 Latest action January 5, 2011

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Manufacturing Reinvestment Account Act of 2011 - 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 $500,000. 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. Imposes a 10% tax on amounts in an MRA that are not distributed within 7 years. Terminates the tax deduction for payments to an MRA 10 years after the enactment of this Act.

 Related & companion bills 1
  • S 1237 Identical bill Manufacturing Reinvestment Account Act of 2011
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 4
D
Schakowsky, Janice D.
Illinois · Jul 29, 2011
 D
Himes, James A.
Connecticut · Jul 22, 2011
Hultgren, Randy
· Apr 6, 2011
 D
Murphy, Christopher
Connecticut · Mar 11, 2011
 D
Tonko, Paul
New York · Mar 11, 2011
Sutton, Betty
· Feb 10, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 110: Manufacturing Reinvestment Account Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-HR-110/
MLA
"H.R. 110: Manufacturing Reinvestment Account Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-110/.
Bluebook (legal)
H.R. 110, 112th Cong. (2026), https://openamerica.io/bill/112-HR-110/.
Markdown link
[H.R. 110: Manufacturing Reinvestment Account Act of 2011](https://openamerica.io/bill/112-HR-110/)
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