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HR 6120 112th Congress House

Scaling Up Manufacturing Act of 2012

Official title: To amend the Internal Revenue Code of 1986 to allow a credit against tax for qualified manufacturing facility construction costs.

Introduced: July 12, 2012 See on congress.gov
Taxation Building constructionBusiness investment and capitalIncome tax creditsIndustrial facilitiesManufacturing
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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
Jul 12, 2012
Referred to the House Committee on Ways and Means.
Jul 12, 2012
Introduced in House
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 Latest action July 12, 2012

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Scaling Up Manufacturing Act of 2012 - Amends the Internal Revenue Code to allow certain start-up companies that are headquartered in the United States a tax credit for up to 25% of their costs for the construction of a manufacturing facility and for the purchase of specialized equipment for use at such facility.

Defines a "start-up company" as any corporation or partnership that: (1) first has both gross receipts and qualified research expenses in a taxable year beginning after December 31, 2012, or (2) has both gross receipts and qualified research expenses in fewer than three taxable years beginning after December 31, 2012, and before January 1, 2018.


 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 2
CROWLEY, JOSEPH
· Jul 23, 2012
Carnahan, Russ
· Jul 12, 2012
Ellison, Keith
· Jul 12, 2012
 D
Larsen, Rick
Washington · Jul 12, 2012
 D
Welch, Peter
Vermont · Jul 12, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6120: Scaling Up Manufacturing Act of 2012. 112th Congress. Open America. https://openamerica.io/bill/112-HR-6120/
MLA
"H.R. 6120: Scaling Up Manufacturing Act of 2012." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-6120/.
Bluebook (legal)
H.R. 6120, 112th Cong. (2026), https://openamerica.io/bill/112-HR-6120/.
Markdown link
[H.R. 6120: Scaling Up Manufacturing Act of 2012](https://openamerica.io/bill/112-HR-6120/)
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