Tax breaks for drug makers who build in America.
S. 4994 — ONSHORE Manufacturing Act · Filed by Marsha Blackburn (R-TN) · Introduced Jul 15, 2026 · Referred to committee
Your members of Congress
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What it does
The bill gives tax credits to companies that make drugs and medical devices in America. Companies get a 10.5% credit on income from making these products. They get a 30% credit for buying advanced machines. They get a 30% credit for pollution-control equipment. Companies do not have to lower prices or promise more supply to get these credits.
Who it affects
Pharmaceutical, biotech, and medical device makers get the tax credits. Citizens may get more medical supplies made in America. The federal government loses tax money with no promise of lower drug prices.
One thing to notice
The bill does not require companies to lower prices or guarantee supply.
From the analysis of the bill text, linked under Primary records below.
Where it stands
- Jul 15, 2026 — Introduced · Congress.gov: “Introduced in Senate”
- Jul 15, 2026 — Referred to Senate Committee on Finance · Congress.gov: “Read twice and referred to the Committee on Finance”
Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.
Money around this bill
2 groups reported lobbying about this bill. They filed 2 reports from Jun 2026 to Jun 2026.
Those reports show $320,000 in lobbying spending. Each report lists about 12 bills. So that money was not all for this bill.
More groups named this bill than 41% of bills with any report.
Marsha Blackburn, who sponsored the bill, received $133,620 from PACs for the 2026 election.
- American Public Power Association — $310,000 in 1 report
- Chevron, Usa, Inc. — $10,000 in 1 report
Lobbying is legal. These reports show who lobbied about this bill, not what changed.
Words to know
- tax credits — Money the government does not collect from a company's taxes.
- advanced machines — New equipment used to make products in factories.
- pollution-control equipment — Machines that stop air and water from getting dirty.
- lobbying — Trying to influence lawmakers about a bill. Companies and groups pay people to do this.
- PACs — Groups that collect money and give it to candidates for office.
- sponsored — To sponsor a bill is to introduce it in Congress and put your name on it.
How this was measured
Analysis — Quorum's AI read the full bill text on Jul 21, 2026; transparency and hidden-provision scores are compared against the median of 14,206 analysed bills.
Status and sponsors — Congress.gov's bill record — actions, committee referrals and cosponsors — loaded nightly. The timeline shows status changes, not every procedural action.
Money — Senate Lobbying Disclosure Act filings whose specific-issue field names this bill for quarters ending Jun 2026 to Jun 2026. A filing's amount is reported whole beside the median number of bills a filing names; it is never divided across them. PAC receipts are FEC-reported contributions to the sponsor's candidate committee in the 2026 cycle.
As of — lobbying records through Jul 20, 2026 · page rendered 2026-09-17.
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