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Dossier Legislative introduced 23-jul-2026
Bill introduced in Congress — not yet passed by either chamber, and not law.

To amend the Internal Revenue Code of 1986 to support the national defense and economic security of the United States by incentivizing the construction of United States shipyards.

Key claim: HR9921 would amend the Internal Revenue Code to incentivize construction of United States shipyards in support of national defense and economic security.

Abstract

(HR9921 · 119th Congress) Latest action (2026-07-23): Referred to the House Committee on Ways and Means.

Why this matters

Shipyard capacity is a chokepoint for both commercial maritime trade and defense sealift, and the U.S. has ceded most global shipbuilding share to Asian yards. Using the tax code to subsidize shipyard construction is a supply-side industrial-policy lever that, if enacted, could affect long-run costs for exporters/importers relying on U.S.-built vessels (e.g., Jones Act trades) and shape the trajectory of maritime trade competitiveness.

Source

Link

Briefing card

To amend the Internal Revenue Code of 1986 to support the national defense and economic security of the United States by incentivizing the construction of United States shipyards.
Stage: introduced · congress · 23-jul-2026

HR9921 would amend the Internal Revenue Code to incentivize construction of United States shipyards in support of national defense and economic security.

Cross-references (0)

None recorded — doctrine links and citations appear here as scans and citation sweeps find them.

External: congress:119-hr-9921:introduced

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