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S. 5346

BillFederalSenateIn Committee
A bill to amend the Internal Revenue Code of 1986 to provide a tax credit for layer operation efficiency equipment.
About This Bill
Committee
Latest Action · August 6, 2026
Read twice and referred to the Committee on Finance.
Congress
119th (2025–2027)
Introduced
August 6, 2026
Cosponsors (1)
1D 0R
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Summary

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The EGG SAVE Act of 2026 provides a tax credit to egg hatchery businesses that purchase and install equipment to identify the sex of chicken embryos before they hatch. This technology allows hatcheries to separate male and female chicks earlier in the production process, potentially reducing waste and improving efficiency at commercial egg production facilities. The credit phases down over time, offering 50 percent of qualified equipment costs for installations in 2027, 40 percent in 2028, and 30 percent in 2029, with the credit expiring for equipment placed in service after December 31, 2029. The equipment must achieve at least 95 percent accuracy in sex determination and be installed at U.S.-based hatcheries to qualify. The bill effectively incentivizes adoption of this technology during a three-year window to help modernize the egg production industry.

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