The Infant Formula Made in America Act of 2025 creates two new federal tax incentives to boost domestic infant formula production. First, it establishes a 30 percent investment tax credit for companies that build or expand infant formula manufacturing facilities, with a maximum allocation of $150 million per project and $750 million total. Second, it creates a production credit of $2 per pound of U.S.-made infant formula sold domestically, capped at 18 million pounds annually. These incentives are available to companies with global revenues under $750 million, though the production credit can continue for up to five years once a company qualifies. The bill requires the Treasury Department to certify projects within 180 days and gives companies three years to place certified projects into service. Credits can be transferred to other entities or claimed as direct cash payments, and the investment credit program sunsets after 10 years.
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