本文撰稿人：邵逸俊 （本版本是按照美国国会公开的修改稿进行调整，其中还包含其他修订法律，笔者会挑出Division A的芯片法案部分进行翻译，全部文档会随本文附随）
由于是涉及美国专业的方面太多，短时间内无法全部面面俱到给读者做所有的解释，但是笔者会在自己力所能及范围内，不仅仅翻译本法，而且会根据某些内容进行概要阐述美国各方面制度，希望能够便于有兴趣阅读的朋友们对于设置极其精巧的美国法律体系有个基础的认识。
时间仓促，不免有格式和部分字句上斟酌不妥之处，希望能够理解。
本文中会有部分第几页的标识，这是针对美国国会全文电子版的笔者翻译过程中的锚定，笔者也不想去除了，并且会在文末附上国会关于包括芯片法案几部法律的全部讨论议题，希望有兴趣的朋友一起探讨。
DIVISION A—CHIPS ACT OF 2022
SEC. 101. SHORT TITLE.
This division may be cited as the ‘‘CHIPS Act of 2022’’.
- 简略标题。
这个部分可以以《2022芯片法案》名义作为引用。
SEC. 102. CREATING HELPFUL INCENTIVES TO PRODUCE SEMICONDUCTORS (CHIPS) FOR AMERICA FUND.
第102条，为了美国制造半导体芯片创造有益激励机制基金
- CHIPS FOR AMERICA FUND.-
(1) ESTABLISHMENT.—There is established in the Treasury of the United States a fund to be
known as the ‘‘Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Fund’’ (referred to in this subsection as the ‘‘Fund’’) for the Secretary of Commerce to carry out sections 9902, 9904, and 9906 of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4652, 4654, and 4656; Public Law 116–283). Amounts in the Fund to carry out sections 9904 and 9906 of Public Law 116–283 shall be transferred to and merged with accounts within the Department of Commerce to be used for such purposes, except that amounts transferred to carry out section 9904 of Public Law 116–283 shall remain available until September 30, 2025.
- 成立。这是由美国财政部成立的“为美国创立有效半导体激励机制的基金”（本部分称为“基金”），用于方便美国商务部长执行《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第9902、9904及9906条（笔者注：后为法典编纂化三条条目号，请注意Public Law 116-283并非指的是116条至283条，而是美国法典化编纂的一种特殊项下抬头116-283，后都简化称之为美国法典公法篇116-283作为区分）。美国法典公法篇116-283中的9904与9906条项下基金金额必须转移到或者并入商务部基于此目的的账目中，除了9904条项下直到2025年9月30日才能使用的部分。
- APPROPRIATION.—
（2）拨款。—
(A) In addition to amounts otherwise available for such purposes, there is appropriated to the Fund established in subsection (a)(1), out of amounts in the Treasury not otherwise appropriated—
(i) for fiscal year 2022, $24,000,000,000, to remain available until expended, of which $19,000,000,000 shall be for section 9902 of Public Law 116-283, $2,000,000,000 shall be for subsection (c) of section 9906 of Public Law 116–283, $2,500,000,000 shall be for subsection (d) of section 9906 of Public Law 116–283, and $500,000,000 shall be for subsections (e) and (f) of section 9906 of Public Law 116–283;
(ii) for fiscal year 2023, $7,000,000,000 to remain available until expended, of which $5,000,000,000 shall be for section 9902 of Public Law 116-283 and $2,000,000,000 shall be for subsections (c), (d), (e), and (f) of section 9906 of Public Law 116–283;
(iii) for fiscal year 2024, $6,300,000,000, to remain available until expended, of which $5,000,000,000 shall be for section 9902 of Public Law 116-283 and $1,300,000,000 shall be for subsections (c), (d), (e), and (f) of section 9906 of Public Law 116–283;
(iv) for fiscal year 2025, $6,100,000,000, to remain available until expended, of which $5,000,000,000 shall be for section 9902 of Public Law 116-283 and $1,100,000,000 shall be for subsections (c), (d), (e), and (f) of section 9906 of Public Law 116–283; and
(v) for fiscal year 2026, $6,600,000,000, to remain available until expended, of which $5,000,000,000 shall be for section 9902 of Public Law 116-283 and $1,600,000,000 shall be for subsections (c), (d), (e), and (f) of section 9906 of Public Law 116–283.
(A) 除了可用于此类目的的其他款项外，在国库中未以其他方式拨出的款项中，从 (a)(1) 款设立的基金中拨出——
(i) 对于2022财年，240亿元美元将存续至耗尽，其中190亿美元用于美国法典公法篇116-283第 9902 条，20亿美元用于美国法典公法篇116-283第9906条 (c) 款，250万美元，应用于美国法典公法篇116-283第9906条(d)款，5亿美元应用于美国法典公法篇116-283第9906条的(e) 和(f)款；
(ii) 对于2023财年，70亿美元将存续至耗尽，其中50亿美元应用于美国法典公法篇116-283的第9902条，20亿美元用于美国法典公法篇116-283第 9906 条(c)、(d)、(e) 和 (f)款；
(iii) 对于2024财年，63亿美元将存续至耗尽，其中50亿美元用于美国法典公法篇116-283的第9902条，13亿美元用于第9906条 (c)、(d)、(e) 和 ( f)款；
(iv) 对于2025财年61亿美元将存续至耗尽，其中50亿美元将用于美国法典公法篇116-283的第9902条，11亿美元将用于第9906条(c)、(d)、(e) 和 ( f) 款；以及
(v) 对于2026 财年，66亿美元将存续至耗尽，其中50亿美元用于美国法典公法篇116-283的第9902条，16亿美元用于第9906条(c)、(d)、(e) 和( f) 款。
(B) DIRECT LOANS AND LOAN GUARANTEES.—The Secretary of Commerce may use—
(B)直接贷款和贷款担保。商务部长可以使用
(i) up to $6,000,000,000 of the amounts made available for fiscal year 2022 for section 9902 of Public Law 116– 283 for the cost of direct loans and loan guarantees, as authorized by section 9902 of Public Law 116–283, provided that
（1）根据美国法典公法篇116 - 283第9902条的规定，2022财年可用于直接贷款和贷款担保的金额中不超过60亿美元，基于该条详细规定，只要
(I) such costs, including the cost of modifying such loans and loan guarantees shall be as defined in section 502 of the Congressional Budget Act of 1974; and
(II) these funds are available to subsidize gross obligations for the principal amount of direct loans and total loan principal, any part of which is to be guaranteed, not to exceed $75,000,000,000;
（I）这些费用，包括修改贷款和贷款担保的费用，必须遵照《1974年国会预算法案》第502条的规定所定义; 和
（II）这些资金可用于补贴直接贷款本金和总贷款本金的总债务，其中任何部分将得到担保的数额，不能超过750亿元;
(ii) up to 2 percent of the amounts made available in each fiscal year for salaries and expenses, administration, and oversight purposes to carry out sections 9902 and 9906 of Public Law 116–283, of which $5,000,000 in each of fiscal years 2022 through 2026 shall be transferred to the Office of Inspector General of the Department of Commerce to oversee expenditures from the Fund; and
（ii）其中2%的资金可以用于每个财年的工资、正常开销、行政费用以及执行美国法典公法篇116-283的第9902条和9906条，在其中，从2022年至2025年每个财年500万拨款需要转移给商务部监察长办公室用于监督基金的开销；以及
(iii) up to $2,300,000 of the amounts made available in fiscal year 2022 to carry out section 9904 of Public Law 116–283.
（iii）2022财年中执行美国法典公法篇116-283的第9904条开销上限为230万美元。
(3) ASSISTANCE FOR MATURE TECHNOLOGY NODES.—Of the amount available in fiscal year
2022 to implement section 9902 of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4652), $2,000,000,000 shall be to provide Federal financial assistance to covered entities to incentivize investment in facilities and equipment in the United States for the fabrication, assembly, testing, or packaging of semiconductors at mature technology nodes under subsection (e) of that section, as added by section 103 of this Act.
（3）对成熟技术节点的协助
（笔者注：成熟技术节点是一种美国技术术语，指的是美国40纳米以上半导体芯片制作技术），2022财年中为了执行《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》（即上文美国法典公法篇116-283）第9902条，20亿美元可以作为财政协助，以此帮助企业、激励其在美国境内根据本法第103条补充条款e款规定所规定成熟技术节点上所进行的制造、组装、测试或者封装半导体设施及设备。
(4) ALLOCATION AUTHORITY.—
（4）分配权。-
(A) SUBMISSION OF COST ESTIMATES.—The President shall submit to Congress detailed account, program, and project allocations of the full amount made available under subsection (a)(2)—
(i) for fiscal years 2022 and 2023, not later than 60 days after the date of enactment of this Act; and
(ii) for each subsequent fiscal year through 2026, as part of the annual budget submission of the President under section 1105(a) of title 31, United States Code.
（A）成本估算的提交。总统必须基于（a）（2）条款项下的全部款项的详细账目、计划以及项目拨款，将其全部提交给国会-
（i）与2022与2023财年有关的，不能晚于该法案颁布的60天。以及
（ii）对于截至2026年的一系列接下来财政年，作为总统基于第31美国法典的第1105（a）条款项下年度预算提交的一部分。
(B) ALTERNATE ALLOCATION.—
(i) IN GENERAL.—The Committees on Appropriations of the House of Representatives and the Senate may provide for alternate allocation of amounts made available under subsection (a)(2), including by account, program, and project.
(ii) ALLOCATION BY PRESIDENT.—
(I) NO ALTERNATE ALLOCATIONS.—If Congress has not enacted legislation establishing alternate allocations, including by account, program, and project, by the date on which the Act making full-year appropriations for the Departments of Commerce and Justice, Science, and Related Agencies for the applicable fiscal year is enacted into law, only then shall amounts made available under subsection (a)(2) be allocated by the President or apportioned or allotted by account, program, and project pursuant to title 31, United States Code.
(II) INSUFFICIENT ALTERNATE ALLOCATION.—If Congress enacts legislation establishing alternate allocations, including by account, program, and project, for amounts made available under subsection (a)(2) that are less than the full amount appropriated under that subsection, the difference between the amount appropriated and the alternate allocation shall be allocated by the President and apportioned and allotted by account, program, and project pursuant to title 31, United States Code.
（B）备用分配方案。-
（i）总则。参众两院拨款委员会可以基于本条（a）（2）款项，提供备用分配方案，其中包括账目、计划及项目
（ii）由总统分配。
（I）没有备用分配的情况。如果国会
尚未在必须为商务部、司法部、科技部根据本法进行财政分配的到期日、且相应财政年的有关机构已经写入法律实施的情况下，颁布立法建立包括账目、计划和项目的备用分配。只有在此情况下，根据第31美国法典，总统才可根据 (a)(2) 条款提供的金额进行分配，或按相同条款依照账目、计划和项目进行分配.
(II) 不充分的备用分配。如果国会颁布立法包括按账目、计划和项目进行的分配方案，少于根据 (a)(2) 条款提供的金额拨出的全部金额，则拨款和备用拨款之间的差额应由总统分配，并根据第31美国法典按账目、计划和项目进行分配。
(b) CHIPS FOR AMERICA DEFENSE FUND.—
（b）美国国防芯片基金。 （
虽然名字类似（a）项下的基金，但是这个是专门针对美国国防的另外一个基金）
(1) ESTABLISHMENT.—There is established in the Treasury of the United States a fund to be
known as the ‘‘Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Defense Fund’’ (referred to in this subsection as the ‘‘Fund’’) to provide for those requirements that are necessary to carry out section 9903(b) of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4653(b)). Amounts in the Fund shall be transferred to and merged with accounts within the Department of Defense to be used for such purposes. Amounts in the Fund or transferred to and merged with accounts within the Department of Defense may not be used for construction of facilities.
（1）成立。这个由美国财政部所设立的，全名为《为了美国国防创造有效激励机制激励半导体生产基金》（在本节中成为“基金”），是为了实行《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第9903（b）条所设，基于该目的，该项下资金需要转入、并入国防都的预算账目中。但是该笔资金不能用于设施建设。
(2) APPROPRIATION.—In addition to amounts otherwise available for such purposes, there is appropriated to the Fund established in subsection (b)(1), out of amounts in the Treasury not otherwise appropriated—
(A) for fiscal year 2023, $400,000,000, to remain available until September 30, 2023;
(B) for fiscal year 2024, $400,000,000, to remain available until September 30, 2024;
(C) for fiscal year 2025, $400,000,000, to remain available until September 30, 2025;
(D) for fiscal year 2026, $400,000,000, to remain available until September 30, 2026; and
(E) for fiscal year 2027, $400,000,000, to remain available until September 30, 2027.
（2） 拨款。 - 除了可用于此类目的的其他款项外，在国库中未以其他方式拨出的款项中，从 (b)(1) 款设立的基金中拨出
(A) 2023财年，4亿美元，有效期至2023年9月30日;
(B) 2024财年，4亿美元，有效期至2024年9月30日;
(C) 2025财年，4亿美元，有效期至2025年9月30日;
(D) 2026财年，4亿美元，有效期至2026年9月30日; 和
(E) 2027财年，4亿美元，有效期到2027年9月30日。
(3) ALLOCATION AUTHORITY.—
（3）分配权。
(A) SUBMISSION OF COST ESTIMATES.—The President shall submit to Congress detailed account, program element, and project allocations of the full amount made available under subsection (b)(2)-
(i) for fiscal year 2023, not later than 60 days after the date of enactment of this Act; and
(ii) for each subsequent fiscal year through 2027, as part of the annual budget submission of the President under section 1105(a) of title 31, United States Code.
（A）成本估算的提交。总统必须基于（b）（2）条款项下的全部款项的详细账目、计划以及项目拨款，全部向国会提交-
（i）与2023财年有关的，不能晚于该法案颁布的60天。以及
（ii）对于截至2027年的一系列接下来财政年，作为总统基于第31美国法典的第1105（a）条款项下年度预算提交的一部分。
(B) ALTERNATE ALLOCATION.—
(i) IN GENERAL.—The Committees on Appropriations of the House of Representatives and the Senate may provide for alternate allocation of amounts made available under subsection (b)(2), including by account, program element, and project. (ii) ALLOCATION BY PRESIDENT.—
(I) NO ALTERNATE ALLOCATIONS.—If Congress has not enacted legislation establishing alternate allocations, including by account, program element, and project, by the date on which the Act making full-year appropriations for the Department of Defense for the applicable fiscal year is enacted into law, only then shall amounts made available under subsection (b)(2) be allocated by the President or apportioned or allotted by account, program element, and project pursuant to title 31, United States Code.
(II) INSUFFICIENT ALTERNATE ALLOCATION.—If Congress enacts legislation establishing alternate allocations, including by account, program element, and project, for amounts made available under subsection (b)(2) that are less than the full amount appropriated under that subsection, the difference between the amount appropriated and the alternate allocation shall be allocated by the President and apportioned and allotted by account, program element, and project pursuant to title 31, United States Code. （第19页）
（B）备用分配方案。-
（i）总则。参众两院拨款委员会可以基于本条（b）（2）款项，提供备用分配方案，其中包括账目、程序元素（笔者注：
这是专门术语，指的是未来年度国防预算项目的基本数据构成元素、具体而言，就是每个国防预算项目的具体进度和数据反馈，例如空军发展项目、海军发展项目等，美国人称之为program element，但是笔者尚未找到合适术语进行中文翻译，只能根据文字意思进行翻译）及项目
（ii）由总统分配。
（I）没有备用分配的情况。如果国会尚未在必须为国防部根据本法进行财政分配的到期日的情况下，颁布立法建立包括账目、程序元素和项目的备用分配，只有在此情况下，根据第31美国法典，总统才可根据 (b)(2) 条款提供的金额进行分配，或按相同条款依照账目、计划和项目进行分配.
(II) 不充分的备用分配。如果国会颁布立法包括按账目、程序元素和项目进行的分配方案，少于根据 (b)(2) 条款提供的金额拨出的全部金额，则拨款和备用拨款之间的差额应由总统分配，并根据第31美国法典按账目、程序元素和项目进行分配。
(c) CHIPS FOR AMERICA INTERNATIONAL TECHNOLOGY SECURITY AND INNOVATION FUND.
为了美国国际技术保护及革新创立有效激励机制基金。
- ESTABLISHMENT.—There is established in the Treasury of the United States a fund to be known as the ‘‘Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America International Technology Security and Innovation Fund’’ (referred to in this subsection as the ‘‘Fund’’) to provide for international information and communications technology security and semiconductor supply chain activities, including to support the development and adoption of secure and trusted telecommunications technologies, secure semiconductors, secure semiconductors supply chains, and other emerging technologies and to carry out sections 9905 and 9202(a)(2) of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4655 and 47 U.S.C. 906(a)(2)), as appropriate. Amounts in the Fund shall be transferred by the Secretary of State to accounts within the Department of State, the United States Agency for International Development, the Export-Import Bank, and the United States International Development Finance Corporation, as appropriate, to be used for such purposes and under the terms and conditions of the account to which transferred.
- 成立。这个由美国财政部所设立的，全名为《为了美国国际技术保护及革新创立有效激励机制基金》（在本节中称为“基金”），旨在提供国际信息和通信技术安全和半导体供应链活动，包括支持开发和采用安全可信的电信技术、安全半导体、安全半导体供应链和其他新兴技术的支持，以及是为了实行第9905条（该条即为第15美国法典第4655条，不同法典化编纂的号码区别）以及《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第9202（a）（2）条（等同于第47法典第906条（a）（2）），基于该目的，本基金中的款项应由国务卿视情况转入国务院、美国国际开发署、进出口银行和美国国际开发金融公司内部用于上述目的的帐户，并按照所转入帐户的条款和条件进行适用。
(2) APPROPRIATION.—
(A) In addition to amounts otherwise available for such purposes, there is appropriated to the Fund established in subsection (c)(1), out of amounts in the Treasury not otherwise appropriated—
(i) for fiscal year 2023, $100,000,000, to remain available until September 30, 2027;
(ii) for fiscal year 2024, $100,000,000, to remain available until September 30, 2028;
(iii) for fiscal year 2025, $100,000,000, to remain available until September 30, 2029;
(iv) for fiscal year 2026, $100,000,000, to remain available until September 30, 2030; and
(v) for fiscal year 2027, $100,000,000, to remain available until September 30, 2031.
（2）拨款。
(A) 拨款。 - 除了可用于此类目的的其他款项外，在国库中未以其他方式拨出的款项中，从 (c)(1) 款设立的基金中拨出
(i) 2023财年，1亿美元，有效期至2027年9月30日;
(ii) 2024财年，1亿美元，有效期至2028年9月30日;
(iii) 2025财年，1亿美元，有效期至2029年9月30日;
(iv)2026财年，1亿美元，有效期至2030年9月30日; 和
(v) 2027财年，1亿美元，有效期至2031年9月30日。
(B) USE.—In carrying out this subsection, the Secretary of State may use up to $5,000,000 of the amounts made available in each fiscal year for the Fund for salaries and expenses, administration, and oversight purposes, of which $500,000 in each of fiscal years 2023 through 2027 shall be transferred to the Office of Inspector General of the Department of State to oversee expenditures under the Fund.
（B）使用。在执行本条款时，国务卿可以将每个财政年度为基金提供的资金中最多500万美元用于薪金和开支、管理和监督目的，其中 2023 至 2027 财政年度的每个财政年度应使用的500万美元移交给国务院监察长办公室，以监督该基金的支出。
(3) ALLOCATION AUTHORITY.—
（3）分配权。
(A) SUBMISSION OF COST ESTIMATES.—
The President shall submit to Congress detailed account, program, project, and activity allocations of the full amount made available under subsection (c)(2)—
- for fiscal year 2023, not later than 90 days after the date of enactment of this Act; and
(ii) for each subsequent fiscal year through 2027, as part of the annual budget submission of the President under section 1105(a) of title 31, United States Code.
（A）成本估算的提交。总统必须基于（c）（2）条款项下的全部款项的详细账目、计划以及项目拨款，将其全部提交给国会-
（i）与2023财年有关的，不能晚于该法案颁布的90天。以及
（ii）对于截至2027年的一系列接下来财政年，作为总统基于第31美国法典的第1105（a）条款项下年度预算提交的一部分。
(B) ALTERNATE ALLOCATION.—
(i) IN GENERAL.—The Committees on Appropriations of the House of Representatives and the Senate may provide for alternate allocation of amounts made available under subsection (c)(2), including by account, program, project, and activity.
(ii) ALLOCATION BY PRESIDENT.—
(I) NO ALTERNATE ALLOCATIONS.—If Congress has not enacted legislation establishing alternate allocations, including by account, program, project, and activity, by the date on which the Act making full-year appropriations for the Department of State, Foreign Operations, and Related Programs for the applicable fiscal year is enacted into law, only then shall amounts made available under subsection (c)(2) be allocated by the President or apportioned or allotted by account, program, project, and activity pursuant to title 31, United States Code.
(II) INSUFFICIENT ALTERNATE ALLOCATION.—If Congress enacts legislation establishing alternate allocations, including by account, program, project, and activity, for amounts made available under subsection (c)(2) that are less than the full amount appropriated under that subsection, the difference between the amount appropriated and the alternate allocation shall be allocated by the President and apportioned and allotted by account, program, project, and activity pursuant to title 31, United States Code.
（B）备用分配方案。-
（i）总则。参众两院拨款委员会可以基于本条（c）（2）款项，提供备用分配方案，其中包括账目、计划、项目及活动
（ii）由总统分配。
（I）没有备用分配的情况。如果国会尚未在必须为国务院、外交部进行编纂的到期日且相应财政年的有关项目已经写入法律实施的情况下，颁布立法建立包括账目、计划、项目以及活动的备用分配，只有在此情况下，根据第31美国法典，总统才可根据(c)(2)条款提供的金额进行分配，或按相同条款依照账目、计划、项目和活动进行分配.
(II) 不充分的备用分配。如果国会颁布立法包括按账目、计划、项目和活动进行的分配方案，少于根据 (c)(2) 条款提供的金额拨出的全部金额，则拨款和备用拨款之间的差额应由总统分配，并根据第31美国法典按账目、计划、项目和活动进行分配。
(d) CREATING HELPFUL INCENTIVES TO PRODUCE SEMICONDUCTORS (CHIPS) FOR AMERICA WORKFORCE AND EDUCATION FUND.—
（d）为了美国劳动力及教育创立有效激励机制基金
(1) ESTABLISHMENT.—There is established in the Treasury of the United States a fund to be known as the ‘‘Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Workforce and Education Fund’’ (referred to in this subsection as the ‘‘Fund’’) for the National Science Foundation for microelectronics workforce development activities to meet the requirements under section 9906 of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4656).
（1）成立。这个由美国财政部所设立的，全名为《为了美国劳动力及教育创立有效激励机制基金》（在本节中称为“基金”），旨在提供满足《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第9906条的、由国家科学基金主导、为了微电子劳动力发展所进行的活动。
(2) APPROPRIATION.—In addition to amounts otherwise available for such purposes, there is appropriated to the Fund established in subsection (d)(1), out of amounts in the Treasury not otherwise appropriated-
(A) for fiscal year 2023, $25,000,000, to remain available until expended;
(B) for fiscal year 2024, $25,000,000, to remain available until expended;
(C) for fiscal year 2025, $50,000,000, to remain available until expended;
(D) for fiscal year 2026, $50,000,000, to remain available until expended; and
(E) for fiscal year 2027, $50,000,000, to remain available until expended.
（2）拨款。 - 除了可用于此类目的的其他款项外，在国库中未以其他方式拨出的款项中，从 (d)(1) 款设立的基金中拨出
(A) 2023财年，2500万美元，持续至耗尽;
(B) 2024财年，2500万美元，持续至耗尽;
(C) 2025财年，5000万美元，持续至耗尽;
(D) 2026财年，5000万美元，持续至耗尽; 和
(E) 2027财年，5000万美元，持续至耗尽。
(3) ALLOCATION AUTHORITY.—
（3）分配权。
(A) SUBMISSION OF COST ESTIMATES.—The President shall submit to Congress detailed account, program, and project allocations of the full amount made available under paragraph (2)—
(i) for fiscal year 2023, not later than 60 days after the date of enactment of this Act; and
(ii) for each subsequent fiscal year through 2027, as part of the annual budget submission of the President under section 1105(a) of title 31, United States Code.
（A）成本估算的提交。总统必须基于本部分第（2）段项下的全部款项的详细账目、计划以及项目拨款，将其全部提交给国会-
（i）与2023财年有关的，不能晚于该法案颁布的60天。以及
（ii）对于截至2027年的一系列接下来财政年，作为总统基于第31美国法典的第1105（a）条款项下年度预算提交的一部分。
(B) ALTERNATE ALLOCATION.—
(i) IN GENERAL.—The Committees on Appropriations of the House of Representatives and the Senate may provide for alternate allocation of amounts made available under paragraph (2), including by account, program, and project.
(ii) ALLOCATION BY PRESIDENT.—
(I) NO ALTERNATE ALLOCATIONS.—If Congress has not enacted legislation establishing alternate allocations, including by account, program, and project, by the date on which the Act making full-year appropriations for the Departments of Commerce and Justice, Science, and Related Agencies for the applicable fiscal year is enacted into law, only then shall amounts made available under subsection (d)(2) be allocated by the President or apportioned or allotted by account, program, and project pursuant to title 31, United States Code.
(II) INSUFFICIENT ALTERNATE ALLOCATION.—If Congress enacts legislation establishing alternate allocations, including by account, program, and project, for amounts made available under subsection (d)(2) that are less than the full amount appropriated under that subsection, the difference between the amount appropriated and the alternate allocation shall be allocated by the President and apportioned and allotted by account, program, and project pursuant to title 31, United States Code.
（B）备用分配方案。-
（i）总则。参众两院拨款委员会可以基于本条（指本条（d）款）第（2）段的规定，提供备用分配方案，其中包括账目、计划、及项目
（ii）由总统分配。
（I）没有备用分配的情况。如果国会尚未在必须为司法部、商务部、科技部进行编纂的到期日且相应财政年的有关机构已经写入法律实施的情况下，颁布立法建立包括账目、计划、项目的备用分配，只有在此情况下，根据第31美国法典，总统才可根据(d)(2)条款提供的金额进行分配，或按相同条款依照账目、计划、项目和活动进行分配.
(II) 不充分的备用分配。如果国会颁布立法包括按账目、计划、项目进行的分配方案，少于根据 (d)(2) 条款提供的金额拨出的全部金额，则拨款和备用拨款之间的差额应由总统分配，并根据第31美国法典按账目、计划、项目进行分配。
(e) SEQUESTRATION.—Section 255(g)(1)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 905(g)(1)(A)) is amended by inserting after ‘‘Continuing Fund, Southwestern Power Administration (89–5649–0–2–271).’’ the following:
‘‘Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Fund.
‘‘Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Defense Fund. ‘‘Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America International Technology Security and Innovation Fund.
‘‘Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Workforce and Education Fund’’
（e）封存（笔者注：这个词语是美国税收的特定词汇，根据2 U.S. Code § 900的定义，指的是预算资源基于相关法律的取消，“. . . refer to or mean the cancellation of budgetary resources provided by discretionary appropriations or direct spending law.”而这里又牵扯到预算资源“budgetary resources”，这是指新的预算授权、未支配余额、直接支出授权和义务限制。相关法条请参照https://www.law.cornell.edu/uscode/text/2/900#c_6）对《1985年平衡预算和紧急赤字控制法案》第255条（g）（1）（A）进行修改，在“存续基金，西南电力局”后添加：
为美国创立有效半导体激励机制的基金。
为了美国国防创造有效激励机制激励半导体生产基金。
为了美国国际技术保护及革新创立有效激励机制基金。
为了美国劳动力及教育创立有效激励机制基金。
(f) BUDGETARY EFFECTS.—
（f）预算影响
(1) STATUTORY PAYGO SCORECARDS.—The budgetary effects of this section shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010 (2 U.S.C. 933(d)).
（1）法定PAYGO计分卡。（笔者注：PAYGO计分卡是美国政府立法中一个对于政府项目的计分卡，简单来说是否在5年一计分段和10年一计分段是否超过预算范围，如果超过，最起码必须在来年的预算计划中扣除超支的范围。这个制度源于美国所制定的法律Pay-As-You-Go Act of 2010，可以翻译为《即现即付法案》）本条中的预算影响不能由任一PAYGO计分卡基于《即现即付法案》第4条（d）进行评估。
(2) SENATE PAYGO SCORECARDS.—The budgetary effects of this section shall not be entered on any PAYGO scorecard maintained for purposes of section 4106 of H. Con. Res. 71 (115th Congress).
（2）参议院的PAYGO计分卡。预算影响同样也不适用第115届国会的PAYGO计分卡机制。（国会有专门衡量收入支出的方法，与联邦立法的PAYGO计分卡机制是两个独立机制，有兴趣的可以参阅该网站。https://budget.house.gov/publications/report/faqs-paygo#House_Differs_from_Senate）
(3) CLASSIFICATION OF BUDGETARY EFFECTS.—Notwithstanding Rule 3 of the Budget Scorekeeping Guidelines set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–217 and section 250(c)(8) of the Balanced Budget and Emergency Deficit Control Act of 1985, the budgetary effects of this section shall not be estimated—
(A) for purposes of section 251 of such Act; （第28页）
(B) for purposes of an allocation to the Committee on Appropriations pursuant to section 302(a) of the Congressional Budget Act of 1974; and
(C) for purposes of paragraph (4)(C) of section 3 of the Statutory Pay-As-You-Go Act of 2010 as being included in an appropriation Act.
(3) 预算影响的分类——尽管有着附属国会会议报告 105-217 的会议委员会联合解释性声明和1985 年《平衡预算和紧急赤字控制法》第 250(c)(8) 条两者所规制下产生的预算记分指南第 3 条的说明，本条预算影响不应做下列估计——
(A)为了本法第 251 条的目的；
(B)为了基于1974 年《国会预算法》第302(a)条分配给拨款委员会的某项额度；和
(C)为了2010 年《即收即付法》第3 (4)(C) 条的目的而列入拨款法案的拨款。
(g) LIMITATION ON USING AMOUNTS FOR STOCK BUYBACKS OR THE PAYMENT OF DIVIDENDS.—
(1) IN GENERAL.—A person receiving amounts appropriated under this section or from a covered fund may not use such amounts, as determined using the criteria for eligible uses of amounts under sections 9902(a)(4) and 9905(a)(4) of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4652(a)(4), 15 U.S.C. 4655(a)(4)), the activities under section 9903(b) of such Act (15 U.S.C. 4653(b)), and the functions under 9906(c)(2) of such Act (15 U.S.C. 4656(c)(2)) —
(A) to purchase an equity security that is listed on a national securities exchange of such person or any parent company of such person; or
(B) to pay dividends or make other capital distributions with respect to the common stock (or equivalent interest) of the person.
(2) COVERED FUND.—In this subsection, the term ‘‘covered fund’’ means—
(A) the Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Fund;
(B) the Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Defense Fund;
(C) the Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America International Technology Security and Innovation Fund; and
(D) the Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Workforce and Education Fund.
(g) 对于本法款项用于股票回购或支付股息的金额的限制。
(1) 总则——根据《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第 9902(a)(4)条和第9905(a)条所规制的允许使用范围、同法第9903（b）条规制的活动、同法第9903（b）条所规制的功能三种使用标准下，任何人根据本法或者本法所指的基金获得的财款，不能用于下列行为 —
(A) 购买在该人或其任何母公司在国家证券交易所上市的股票；或者
(B) 就该人的普通股（或同等权益）支付股息或进行其他资本分配。
(2) 本法所涵盖基金——在本款中，“涵盖基金”一词是指——
(A) 为美国创立有效半导体激励机制的基金。
(B) 为了美国国防创造有效激励机制激励半导体生产基金。
(C)为了美国国际技术保护及革新创立有效激励机制基金。和
(D)为了美国劳动力及教育创立有效激励机制基金。
SEC. 103. SEMICONDUCTOR INCENTIVES. （本条主要是针对《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》逐条进行修改，篇幅较长，但是目前笔者认为没有对该法案的翻译，只能管中窥豹、从这些修改中看见端倪。需要知道的是美国这些法案的相互承接，仰仗的是较为繁琐修订程序，一般会在新法中提出旧法中哪些发生变化，哪些进行增补，需要相互之间对照看）
第103条. 半导体激励制度
(a) DEFINITIONS.—Section 9901 of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4651) is amended—
（a）定义-《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第9901条进行如下修改
(1) in paragraph (2)—
(A) by striking ‘‘a private entity, a consortium of private entities, or a consortium of public and private entities’’ and inserting ‘‘a nonprofit entity, a private entity, a consortium of private entities, or a consortium of nonprofit, public, and private entities’’;
(B) by inserting ‘‘production,’’ before ‘‘or research and development’’; and
(C) by striking ‘‘of semiconductors.’’ and inserting ‘‘of semiconductors, materials used to manufacture semiconductors, or semiconductor manufacturing equipment.’’;
（1）在第（2）段
（A）删去“私人实体，私人实体联合，或者私人实体和公共实体两者联合”并加入“非盈利实体，私人实体，私人实体联合或者非盈利实体、共工实体和私人实体联合”；
（B）在“或者研究和发展”前加入“生产”；
（C）删去“属于半导体的”并加入“属于半导体，半导体生产材料或者半导体生产设备的”
(2) by redesignating paragraphs (5), (6), (7), (8), and (9) as paragraphs (6), (8), (9), (12), and (13), respectively;
（2） 将第(5)、(6)、(7)、(8)及(9)段分别重新指定为第(6)、(8)、(9)、(12)及(13)段；
(3) by inserting after paragraph (4), the following: ‘‘(5) The term ‘critical manufacturing industry’—
（3）在第（4）段“（5）‘关键制造业’一词”
‘‘(A) means an industry, industry group, or a set of related industries or related industry groups— ‘‘(i) assigned a North American Industry Classification System code beginning with 31, 32, or 33; and ‘‘(ii) for which the applicable industry group or groups in the North American Industry Classification System code cumulatively—‘‘(I) manufacture primary products and parts, the sum of which account for not less than 5 percent of the manufacturing value added by industry gross domestic product of the United States; and ‘‘(II) employ individuals for primary products and parts manufacturing activities that, combined, account for not less than 5 percent of manufacturing employment in the United States; and ‘‘(B) may include any other manufacturing industry designated by the Secretary based on the relevance of the manufacturing industry to the national and economic security of the United States, including the impacts of job losses.’’; and
“（A）指一个行业、行业集团或一组相关行业或相关行业集团-‘（i）归类为北美工业分类系统代码，以31，32和33开头’；以及“（ii）北美工业分类系统代码中适用的一个或多个行业组累计‘（I）生产初级产品和零部件，其总和占美国工业国内生产总值制造增加值的比例不低于5%;’以及‘（II）雇用个人从事初级产品和零部件制造活动，合计占美国制造业就业不少于5%’”并且“（B）可包括由部长（笔者注：这里因为没有原文，所以只能说部长，美国的secretary多指部长，也可能指国务卿）根据制造业与美国国家和经济安全的相关性，包括失业的影响而指定的任何其他制造业”;以及
(4) by inserting after paragraph (6), as so re- designated, the following:
（4）第（6）段后增加视为重新修订的内容如下：
‘‘(7) The term ‘foreign country of concern’ means—‘‘(A) a country that is a covered nation (as defined in section 4872(d) of title 10 United States Code); and ‘‘(B) any country that the Secretary, in consultation with the Secretary of Defense, the Secretary of State, and the Director of National Intelligence, determines to be engaged in conduct that is detrimental to the national security or foreign policy of the United States.’’; and
“（7）‘关注的外国’一词指的是‘（A）一个国家是根据第10美国法典第4872（d）条所定义的涵盖国家；’以及‘（B）部长在与国防部长、国务卿及国家情报总监协商后决定从事损害美国国家安全或外交政策行为的任何国家’”；以及
- by inserting after paragraph (9), as so re-designated, the following:
（5）第（9）段后增加视为重新修订的内容如下：
‘‘(10) The term ‘mature technology node’ has the meaning given the term by the Secretary. ‘‘(11) The term ‘nonprofit entity’ means an entity described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code.’’.
“（10）成熟技术节点”的含义由部长赋予。 “(11) 术语‘非盈利实体’是指 1986 年《国内税收法》第 501(c)(3)条中所述的实体，并根据该法第501(a)条免税”
(b) SEMICONDUCTOR PROGRAM.—Section 9902 of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4652) is amended—
（b）半导体项目-《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第9902条进行如下修改：
(1) in subsection (a)(1)—
(A) by striking ‘‘for semiconductor fabrication’’ and inserting ‘‘for the fabrication’’;
(B) by inserting ‘‘production,’’ before ‘‘or research and development’’; and
(C) by striking the period at the end and inserting ‘‘of semiconductors, materials used to manufacture semiconductors, or semiconductor manufacturing equipment.’’; and
（1）在子条目（a）（1）-
（A）删去“为了半导体制造”并增加“为了制造”；
（B）在“研究和发展前”增加“生产”；并且
（C）删去文末的句号并增加“属于半导体、半导体生产材料或者半导体生产设备的”；以及
(2) in subsection (a)(2)—
(A) in subparagraph (B)(i), by striking ‘‘; and’’ at the end;
(B) in subparagraph (B)(ii)—
(i) in subclause (III), by striking ‘‘and’’ at the end;
(ii) in subclause (IV), by striking the period at the end and inserting a semicolon; and
(iii) by adding at the end the following: ‘‘(V) determined— ‘‘(aa) the type of semiconductor technology, equipment, materials, or research and development the covered entity will produce at the facility described in clause (i); and ‘‘(bb) the customers, or categories of customers, to which the covered entity plans to sell the semiconductor technology, equipment, materials, or research and development described in item (aa); and ‘‘(VI) documented, to the extent practicable, workforce needs and developed a strategy to meet such work-force needs consistent with the commitments described in subclauses (II) and (III);’’; and
(C) by inserting after subparagraph (B)(ii) the following— ‘‘(iii) with respect to the project described in clause (i), the covered entity has an executable plan to identify and mitigate relevant semiconductor supply chain security risks, such as risks associated with access, availability, confidentiality, integrity, and a lack of geographic diversification in the covered entity’s supply chain; and ‘(iv) with respect to any project for the production, assembly, or packaging of semiconductors, the covered entity has implemented policies and procedures to combat cloning, counterfeiting, and relabeling of semiconductors, as applicable.’’;
（2）在子条目（a）（2）-
（A）在子段落（B）（i），删去末尾“；以及”；
（B）在子段落（B）（ii）-
（i）在子条款（III），删去末尾“以及”；
（ii）在子条款（IV），删去末尾的句号并加入一个分号；以及
（iii）在末尾添加以下内容：“(V) 确定—‘(aa)涵盖实体将在第 (i) 条所述的设施中生产的半导体技术、设备、材料或研发的类型；’‘(bb)涵盖实体计划向其出售第(aa)项所述的半导体技术、设备、材料或研发的客户或客户类别；以及‘(VI) 在切实可行的范围内记录劳动力需求，并制定符合第 (II)和(III)子条款所述承诺的战略以满足此类劳动力需求’；”以及
（C）在子段落(B)(ii) 项之后增加以下内容——“(iii) 对于第 (i) 条中描述的项目，涵盖实体具有识别和减轻相关半导体供应链安全风险的可执行计划，例如与访问、可用性、机密性、完整性以及涵盖实体的供应链中缺乏地域多元化相关的风险；“(iv) 对于任何半导体生产、组装或包装项目，涵盖实体已经实施政策和流程，用以打击半导体仿制、假冒和重新贴标签，如果这些行为被视为可行的话。”；
(D) in subparagraph (C)—
(i) in clause (i)—
(I) in subclause (II), by striking ‘‘is in the interest of the United States’’ and inserting ‘‘is in the economic and national security interests of the United States’’; and
(II) in subclause (III), by striking ‘‘and’’ at the end;
(ii) in clause (ii)(IV), by striking ‘‘and’’ at the end;
(iii) by redesignating clause (iii) as clause (v); and
(iv) by inserting after clause (ii) the following: ‘‘(iii) the Secretary shall consider the type of semiconductor technology produced by the covered entity and whether that semiconductor technology advances the economic and national security interests of the United States;‘‘(iv) the Secretary may not approve an application, unless the covered entity provides a plan that does not use Federal financial assistance to assist efforts to physically relocate existing facility infrastructure to another jurisdiction within the United States, unless the project is in the interest of the United States; and’’;
（D）在子段落（C）-
（i）在条款（i）-
（I）在子条款（II）中，删去“为了美国的利益”并增加“为了美国的经济和国家安全利益”；以及
（II）在子条款（III）中，删去文末的“以及”；
（ii）在条款（ii）（IV）中，删去文末的“以及”；
（iii）将条款（iii）重新指定为条款（v）；并且
（iv）在条款（ii）后增加：“(iii)部长应考虑涵盖实体生产的半导体技术类型以及该半导体技术是否促进了美国的经济和国家安全利益；(iv)部长不得批准申请，除非涵盖实体实体提供的计划不使用联邦财政援助来协助将现有设施基础设施实际搬迁到美国境内的另一个司法管辖区，除非该项目符合美国的利益；和”
(E) by redesignating subparagraph (D) as subparagraph (E); and
（E）将子段落（D）重新指定为子段落（E）；以及
(F) by inserting after subparagraph (C) the following: ‘‘(D) PRIORITY.—In awarding Federal financial assistance to covered entities under this subsection, the Secretary shall— ‘‘(i) give priority to ensuring that a covered entity receiving financial assistance will— ‘‘(I) manufacture semiconductors necessary to address gaps and vulnerabilities in the domestic supply chain across a diverse range of technology and process nodes; and ‘‘(II) provide a secure supply of semiconductors necessary for the national security, manufacturing, critical infrastructure, and technology leadership of the United States and other essential elements of the economy of the United States; and ‘‘(ii) ensure that the assistance is awarded to covered entities for both advanced and mature technology nodes to meet the priorities described in clause (i).’’;
（F）在子段落（C）后增加如下：“（D）优先权。——在根据本子条款向涵盖实体授予联邦财政援助时，部长应——(i) 优先确保接受财政援助的涵盖实体将—(I)制造那些横跨半导体国内供应链中各种技术和流程点漏洞、能够解决差距所必需的半导体； “(II) 为美国的国家安全、制造、关键基础设施和技术领导地位以及美国经济的其他基本要素提供安全的半导体供应；“(ii) 确保向涵盖实体提供先进和成熟技术节点的援助，以满足第 (i) 条所述的优先事项。”；
(3) in subsection (a)(4)(A), by striking ‘‘used for semiconductors’’ and inserting ‘‘used for the purposes’’;
（3）在子条目（a）（4）（A），删去“用于半导体”并增加“为了用于该目的”；
(4) in subsection (a)(5)—
(A) in subparagraph (A), by striking ‘‘major’’;
(B) in subparagraph (D), by striking ‘‘major’’; and
(C) in subparagraph (E)(i), by striking ‘‘major’’;
（4）在子条目（a）（5）
（A）在子段落（A），删去“主要”；
（B）在子段落（D），删去“主要”；以及
（C）在子段落（E）（i），删去“主要”；
(5) by inserting after subsection (a)(5) the following:
（5）在子条目（a）（5）后增加如下：
‘‘(6) EXPANSION CLAWBACK.—
“（6）技术扩展的回撤（笔者注：这个翻译有点字面翻译，这是指由于某些条件下将许诺或者兑现的优惠条件撤回的情况，也有类似其他的含义，但是笔者没有找到国内贴切对应的法律词语解释，只能暂做这个翻译）
‘‘(A) DEFINITION OF LEGACY SEMICONDUCTOR.—‘‘(i) IN GENERAL.—In this paragraph, the term ‘legacy semiconductor’— ‘‘(I) includes—‘‘(aa) a semiconductor technology that is of the 28 nanometer generation or older for logic; ‘‘(bb) with respect to memory technology, analog technology, packaging technology, and any other relevant technology, any legacy generation of semiconductor technology relative to the generation described in item (aa), as determined by the Secretary, in consultation with the Secretary of Defense and the Director of National Intelligence; and ‘‘(cc) any additional semiconductor technology identified by the Secretary in a public notice issued under clause (ii); and ‘‘(II) does not include a semiconductor that is critical to national security, as determined by the Secretary, in consultation with the Secretary of Defense and the Director of National Intelligence. ‘‘(ii) UPDATES.—Not later than 2 years after the date of enactment of the CHIPS Act of 2022, and not less frequently than once every 2 years thereafter for the 8-year period after the last award under this section is made, the Secretary, after public notice and an opportunity for comment and if applicable and necessary, shall issue a public notice identifying any additional semiconductor technology included in the meaning of the term ‘legacy semiconductor’ under clause (i). ‘‘(iii) FUNCTIONS OF THE SECRETARY.—The functions of the Secretary under this paragraph shall not be subject to sections 551, 553 through 559, and 701 through 706 of title 5, United States Code. ‘‘(iv) CONSULTATION.—In carrying out clause (ii), the Secretary shall consult with the Director of National Intelligence and the Secretary of Defense. ‘‘(v) CONSIDERATIONS.—In carrying out clause (ii), the Secretary shall consider—‘‘(I) state-of-the-art semiconductor technologies in the United States and internationally, including in foreign countries of concern; and ‘‘(II) consistency with export controls relating to semiconductors.
''(A) 传统半导体的定义。——''(i) 总则。——在本段中，术语“传统半导体”—— ''(I) 包括——''(aa) 一种半导体技术，它属于28纳米代或更早的制作逻辑； ''(bb) 就存储器技术、模拟技术、封装技术和任何其他相关技术而言，与第 (aa) 项所述一代相关的任何传统半导体技术，由部长在与国防部长和国家情报总监协商后确立； “(cc) 部长在根据第 (ii) 条发布的公告中确定的任何其他半导体技术； 以及“(II) 不包括由部长与国防部长和国家情报总监协商确定的对国家安全至关重要的半导体。 ''(ii) 更新。- 不迟于2022 年芯片法案颁布之日起 2 年，并且在根据本条作出最后裁决后的 8 年内不低于每 2 年一次，部长在发布公告并有机会发表评论后，如果适用且有必要，应发布公告，确定第 (i) 条中“传统半导体”一词含义中包含的任何其他半导体技术。 “(iii) 部长的职能。——根据本款，部长的职能不受第5美国法典第551、553至559和701至706条的约束。“(iv) 协商。在执行第 (ii) 条时，部长应与国家情报总监和国防部长协商。“(v) 考虑因素——在执行第 (ii) 条时，部长应考虑——‘(I) 美国和国际上最先进的半导体技术，包括在受关注的外国境内的技术； “(II)与半导体相关出口管制的一致性。”
‘‘(B) DEFINITION OF SEMICONDUCTOR MANUFACTURING.—In this paragraph, the term ‘semiconductor manufacturing’—‘‘(i) has the meaning given the term by the Secretary, in consultation with the Secretary of Defense and the Director of National Intelligence; and ‘‘(ii) includes front-end semiconductor fabrication.
“(B) 半导体制造的定义。——在本段中，“半导体制造”一词——“(i) 具有部长与国防部长和国家情报总监协商后赋予该术语的含义； “(ii) 包括尖端半导体制造。”
‘‘(C) REQUIRED AGREEMENT.— ‘‘(i) IN GENERAL.—On or before the date on which the Secretary awards Federal financial assistance to a covered entity under this section, the covered entity shall enter into an agreement with the Secretary specifying that, during the 10-year period （第42页）beginning on the date of the award, subject to clause (ii), the covered entity may not engage in any significant transaction, as defined in the agreement, involving the material expansion of semiconductor manufacturing capacity in the People’s Republic of China or any other foreign country of concern.‘‘(ii) EXCEPTIONS.—The prohibition in the agreement required under clause (i) shall not apply to—‘‘(I) existing facilities or equipment of a covered entity for manufacturing legacy semiconductors; or ‘‘(II) significant transactions involving the material expansion of semiconductor manufacturing capacity that—‘‘(aa) produces legacy semiconductors; and‘‘(bb) predominately serves the market of a foreign country of concern.‘‘(iii) AFFILIATED GROUP.—For the purpose of applying the requirements in an agreement required under clause (i), a covered entity shall include the covered entity receiving financial assistance under this section, as well as any member of the covered entity’s affiliated group under section 1504(a) of the Internal Revenue Code of 1986, without regard to section 1504(b)(3) of such Code.
“(C) 必要的协议——“(i)总则——在部长根据本条向受涵盖实体授予联邦财政援助之日或之前，受涵盖实体应与部长签订协议，具体说明在自裁决之日起的 10 年期间断内，受第 (ii) 条的约束，受管辖实体不得参与协议中定义的任何涉及半导体材料扩展的重大交易，对象为中华人民共和国或者任何受到关注的外国。''(ii) 例外。——第 (i) 条要求的协议中的禁令不适用于——''(I) 现有设施或设备制造传统半导体的涵盖实体； “(II) 涉及半导体制造能力实质性扩展的重大交易——”(aa) 生产传统半导体；和''(bb) 主要服务于所关注的外国市场。''(iii) 附属集团。——为了应用第 (i) 条要求的协议中的需求，一个涵盖实体应包括涵盖的实体根据本节接受财务援助的实体，以及根据 1986 年《国内税收法》第 1504(a)条接受财务援助的受涵盖实体的附属集团的任何成员，并不需要考虑该法典第1504(b)(3)条。”（笔者注：这条就是所谓限制与中国芯片技术转让的重大限制。对于例外，可以认为是某些客制化产品，换言之阉割版的芯片还是可以在所关注国进行制造，但是这里有个问题，因为该条款明确将中华人民共和国和受到关注的外国并列（见上文the People’s Republic of China or any other foreign country of concern），那么中国是否属于这个例外范畴，恐怕还会引发争议。但是单独将中国列出就可以看见，美国的法案修改目的主要针对的就是中国。）
‘‘(D) NOTIFICATION REQUIREMENTS.— During the applicable term of the agreement of a covered entity required under subparagraph (C)(i), the covered entity shall notify the Secretary of any planned significant transactions of the covered entity involving the material expansion of semiconductor manufacturing capacity in the People’s Republic of China or any other foreign country of concern.
“ （D）通知的要求——在(C)(i)条款要求的涵盖实体的协议适用期限内，涵盖实体应将任何计划中的涉及在中华人民共和国或者其他受到关注外国的半导体制造能力实质性扩展的重大交易通知部长。
‘‘(E) VIOLATION OF AGREEMENT.—‘‘(i) NOTIFICATION TO COVERED ENTITIES.—Not later than 90 days after the date of receipt of a notification described in subparagraph (D) from a covered entity, the Secretary, in consultation with the Secretary of Defense and the Director of National Intelligence, shall—‘‘(I) determine whether the significant transaction described in the notification would be a violation of the agreement of the covered entity required under subparagraph (C)(i); and‘‘(II) notify the covered entity of the Secretary’s decision under subclause (I). ‘‘(ii) OPPORTUNITY TO REMEDY.—Upon a notification under clause (i)(II) that a planned significant transaction of a covered entity is a violation of the agreement of the covered entity required under subparagraph (C)(i), the Secretary shall—‘‘(I) immediately request from the covered entity tangible proof that the planned significant transaction has ceased or been abandoned; and ‘‘(II) provide the covered entity 45 days to produce and provide to the Secretary the tangible proof described in subclause (I). ‘‘(iii) FAILURE BY THE COVERED ENTITY TO CEASE OR REMEDY THE ACTIVITY.—Subject to clause (iv), if a covered entity fails to remedy a violation as set forth under clause (ii), the Secretary shall recover the full amount of the Federal financial assistance provided to the covered entity under this section.‘‘(iv) MITIGATION.—If the Secretary, in consultation with the Secretary of Defense and the Director of National Intelligence, determines that a covered entity planning a significant transaction that would violate the agreement required under subparagraph (C)(i) could take measures in connection with the transaction to mitigate any risk to national security, the Secretary—‘‘(I) may negotiate, enter into, and enforce any agreement or condition for the mitigation; and,‘‘(II) waive the recovery requirement under clause (iii).
“(E) 违反协议--‘(i) 通知涵盖实体。- 不迟于收到从涵盖实体根据子段落(D) 项所述通知之日起90天，部长在与国防部长和国家情报总监协商后，应——(I) 确定通知中描述的重大交易是否违反(C)(i)项要求的涵盖实体的协议；(II)将部长根据子条款(I)款做出的决定通知相关实体。 (ii) 补救的机会。——根据第 (i)(II) 条通知，涵盖实体的计划重大交易违反了(C)(i) 项所要求的涵盖实体的协议，部长应——(I) 立即要求涵盖实体提供有力证据，证明计划中的重大交易已经停止或被放弃；(II) 为相关实体提供 45 天的时间，以出示子条款(I)所述的有力证据并提供给部长。 ''(iii)涵盖实体未能停止或纠正活动。——根据第(iv)条，如果涵盖实体未能按照第(ii) 条的规定纠正违规行为，部长应追回全部金额。(iv) 缓解措施。——如果部长在与国防部长和国家情报总监协商后，确定计划进行的重大交易的涵盖实体会违反 (C)(i) 项所要求的协议，但可以采取与交易有关的措施以减轻对国家安全的任何风险，部长——''(I) 可以谈判、签订和执行任何协议或条件缓解；并且(II) 放弃第 (iii) 条下的追偿要求。”（笔者注：缓解措施是存在的，但是问题还是如同前述，中国对于美国而言究竟是列入关注国家中还是单列一项重点关注。）
‘‘(F) SUBMISSION OF RECORDS.—‘‘(i) IN GENERAL.—The Secretary may request from a covered entity records and other necessary information to review the compliance of the covered entity with the agreement required under subparagraph (C)(i).‘‘(ii) ELIGIBILITY.—In order to be eligible for Federal financial assistance under this section, a covered entity shall agree to provide records and other necessary information requested by the Secretary under clause (i).
“(F) 提交记录——(i) 总则——部长可以要求涵盖实体提供记录和其他必要信息，以审查实体是否遵守子段落（C）（i）. (ii) 资格。——为了有资格获得本条规定的联邦财政援助，涵盖实体应同意提供部长根据第 (i) 条要求提供的记录和其他必要信息”
‘‘(G) CONFIDENTIALITY OF RECORDS.—‘‘(i) IN GENERAL.—Subject to clause (ii), any information derived from records or necessary information disclosed by a covered entity to the Secretary under this section—‘‘(I) shall be exempt from disclosure under section 552(b)(3) of title 5, United States Code; and ‘‘(II) shall not be made public.‘‘(ii) EXCEPTIONS.—Clause (i) shall not prevent the disclosure of any of the following by the Secretary:‘‘(I) Information relevant to any administrative or judicial action or proceeding‘‘(II) Information that a covered entity has consented to be disclosed to third parties.‘‘(III) Information necessary to fulfill the requirement of the congressional notification under subparagraph (H).
“(G) 记录的保密性。——(i)总则。——根据第(ii)条，涵盖实体根据本条向部长披露的记录或必要信息中产生的任何信息——(I)应免于第5美国法典第 552(b)(3)条披露要求；(II)不得公开。(ii) 例外情况——第 (i) 条不得阻止部长披露以下任何内容：(I) 与任何行政或司法相关行动或进程。(II) 涵盖实体已同意向第三方披露的信息。(III) 满足子段落(H)项下的国会通知要求所必需的信息。”
‘‘(H) CONGRESSIONAL NOTIFICATION.—Not later than 60 days after the date on which the Secretary finds a violation by a covered entity of an agreement required under subparagraph (C)(i), and after providing the covered entity with an opportunity to provide information in response to that finding, the Secretary shall provide to the appropriate Committees of Congress—‘‘(i) a notification of the violation;‘‘(ii) a brief description of how the Secretary determined the covered entity to be in violation; and‘‘(iii) a summary of any actions or planned actions by the Secretary in response to the violation.
“（H）国会通知。——不迟于部长发现涵盖实体违反(C)(i)项要求的协议之日后 60 天，并且在为涵盖实体提供机会提供针对该发现的信息，部长应向相应的国会委员会提供——(i) 违规通知；(ii) 简要说明部长如何确定涵盖实体的违规； (iii) 部长针对违规行为采取的任何行动或计划行动的摘要。”
‘‘(I) REGULATIONS.—The Secretary may issue regulations implementing this paragraph.’’; and （6）by adding at the end the following:
“（I）规则。部长可以为实施该段落发布规则；并且在（6）后增加下列内容：
‘‘(d) SENSE OF CONGRESS.—It is the sense of Congress that, in carrying out subsection (a), the Secretary should allocate funds in a manner that—‘‘(1) strengthens the security and resilience of the semiconductor supply chain, including by mitigating gaps and vulnerabilities; ‘‘(2) provides a supply of secure semiconductors relevant for national security; ‘‘(3) strengthens the leadership of the United States in semiconductor technology; ‘‘(4) grows the economy of the United States and supports job creation in the United States; ‘‘(5) bolsters the semiconductor and skilled technical workforces in the United States; ‘‘(6) promotes the inclusion of economically disadvantaged individuals and small businesses; and ‘‘(7) improves the resiliency of the semiconductor supply chains of critical manufacturing industries.
“(d) 国会意识。（笔者注：在美国，没有强制力的国会决议被称为国会意识，Sense of Congress，如果只是由一个院通过的没有强制力决议被称为Sense of the House 或者Sense of the Senate）——国会认为，在执行子条款(a)时，部长应以以下方式分配资金——(1)加强半导体供应链的安全性和弹性，包括减少差距和脆弱性；(2) 提供与国家安全相关的安全半导体供应；(3)加强美国在半导体技术方面的领导地位；(4)发展美国经济并支持在美国创造就业机会；(5) 加强美国的半导体和熟练技术劳动力；(6) 促进经济弱势个人和小企业的融入该体系；(7) 提高关键制造业半导体供应链的弹性。”（笔者注：这条就是说明美国意识到自身的半导体产业已经并不具备绝对优势，正在通过补助自身企业和遏制新兴国家发展作为维护自身优势地位的手段。）
‘‘(e) ADDITIONAL ASSISTANCE FOR MATURE TECHNOLOGY NODES.—‘‘(1) IN GENERAL.—The Secretary shall establish within the program established under subsection (a) an additional program that provides Federal financial assistance to covered entities to incentivize investment in facilities and equipment in the United States for the fabrication, assembly, testing, or packaging of semiconductors at mature technology nodes. ‘‘(2) ELIGIBILITY AND REQUIREMENTS.—In order for an entity to qualify to receive Federal financial assistance under this subsection, the covered entity shall agree to—‘‘(A) submit an application under subsection (a)(2)(A); ‘‘(B) meet the eligibility requirements under subsection (a)(2)(B); ‘‘(C)(i) provide equipment or materials for the fabrication, assembly, testing, or packaging of semiconductors at mature technology nodes in the United States; or ‘‘(ii) fabricate, assemble using packaging, or test semiconductors at mature technology nodes in the United States; ‘‘(D) commit to using any Federal financial assistance received under this section to（第49页）increase the production of semiconductors at mature technology nodes; and‘‘(E) be subject to the considerations described in subsection (a)(2)(C).‘‘(3) PROCEDURES.—In granting Federal financial assistance to covered entities under this subsection, the Secretary may use the procedures established under subsection (a).‘‘(4) CONSIDERATIONS.—In addition to the considerations described in subsection (a)(2)(C), in granting Federal financial assistance under this subsection, the Secretary may consider whether a covered entity produces or supplies equipment or materials used in the fabrication, assembly, testing, or packaging of semiconductors at mature technology nodes that are necessary to support a critical manufacturing industry. ‘‘(5) PRIORITY.—In awarding Federal financial assistance to covered entities under this subsection, the Secretary shall give priority to covered entities that support the resiliency of semiconductor supply chains for critical manufacturing industries in the United States.‘‘(6) AUTHORIZATION OF APPROPRIATIONS.—There are authorized to be appropriated to the Secretary to carry out this subsection $2,000,000,000, which shall remain available until expended.
“(e) 对成熟技术节点的额外援助——(1)总则——部长应在根据子条款(a)制定的计划内建立一项额外计划，向涵盖实体提供联邦财政援助，以激励对设施和在美国的成熟技术节点制造、组装、测试或封装半导体的设备。(2)资格和要求——为了使实体有资格根据本子条款接受联邦财政援助，涵盖实体应同意——(A)根据子条款(a)(2)(A)提交申请; (B)符合子条款(a)(2)(B)资格要求；(C)(i) 为美国成熟技术节点的半导体制造、组装、测试或封装提供设备或材料；(ii) 在美国成熟的技术节点制造、组装或测试半导体；或(D)承诺使用根据本条款获得的任何联邦财政援助增加成熟技术节点的半导体产量；和(E)受子条款(a)(2)(C) 所述的考虑因素的约束。''(3) 流程。——在根据本子条款向涵盖实体提供联邦财政援助时，部长可以使用这些根据子条款（a）设立的流程。(4)考虑因素。——除了子条款(a)(2)(C)所述的考虑因素外，在根据本子条款授予联邦财政援助时，部长可以考虑涵盖实体是否生产或供应用于支持关键制造业的成熟技术节点的半导体制造、组装、测试或封装的设备或材料。(5) 优先权。在根据本子条款向涵盖实体授予联邦财政援助时，部长应优先考虑支持美国关键制造业半导体供应链弹性的涵盖实体。(6)拨款授权——授权部长拨款 20亿 美元用于执行本款，这笔款项将持续至耗尽。”
‘‘(f) CONSTRUCTION PROJECTS.—Section 602 of the Public Works and Economic Development Act of 1965 (42 U.S.C. 3212) shall apply to a construction project that receives financial assistance from the Secretary under this section.
“（f）建设项目。1965年《公共工程和经济发展法》第602条适用于从部长处根据本条款受到经济资助的建设项目。”
‘‘(g) LOANS AND LOAN GUARANTEES.—‘‘(1) IN GENERAL.—Subject to the requirements of subsection (a) and this subsection, the Secretary may make or guarantee loans to covered entities as financial assistance under this section.‘‘(2) CONDITIONS.—The Secretary may select eligible projects to receive loans or loan guarantees under this subsection if the Secretary determines that—‘‘(A) the covered entity—‘‘(i) has a reasonable prospect of repaying the principal and interest on the loan; and‘‘(ii) has met such other criteria as may be established and published by the Secretary; and ‘‘(B) the amount of the loan (when combined with amounts available to the loan recipient from other sources) will be sufficient to carry out the project. ‘‘(3) REASONABLE PROSPECT OF REPAYMENT.—The Secretary shall base a determination of whether there is a reasonable prospect of repayment of the principal and interest on a loan under paragraph (2)(A)(i) on a comprehensive evaluation of whether the covered entity has a reasonable prospect of repaying the principal and interest, including, as applicable, an evaluation of—‘‘(A) the strength of the contractual terms of the project the covered entity plans to perform (if commercially reasonably available);‘‘(B) the forecast of noncontractual cash flows supported by market projections from reputable sources, as determined by the Secretary; ‘‘(C) cash sweeps and other structure enhancements;‘‘(D) the projected financial strength of the covered entity—‘‘(i) at the time of loan close; and ‘‘(ii) throughout the loan term after the project is completed;‘‘(E) the financial strength of the investors and strategic partners of the covered entity, if applicable;‘‘(F) other financial metrics and analyses that the private lending community and nationally recognized credit rating agencies rely on, as determined appropriate by the Secretary; and‘‘(G) such other criteria the Secretary may determine relevant. ‘‘(4) RATES, TERMS, AND REPAYMENTS OF LOANS.—A loan provided under this subsection—‘‘(A) shall have an interest rate that does not exceed a level that the Secretary determines appropriate, taking into account, as of the date on which the loan is made, the cost of funds to the Department of the Treasury for obligations of comparable maturity; and‘‘(B) shall have a term of not more than 25 years.‘‘(5) ADDITIONAL TERMS.—A loan or guarantee provided under this subsection may include any other terms and conditions that the Secretary deter- mines to be appropriate. ‘‘(6) RESPONSIBLE LENDER.—No loan may be guaranteed under this subsection, unless the Secretary determines that—‘‘(A) the lender is responsible; and ‘‘(B) adequate provision is made for servicing the loan on reasonable terms and protecting the financial interest of the United States. ‘‘(7) ADVANCED BUDGET AUTHORITY.—New loans may not be obligated and new loan guarantees may not be committed to under this subsection, unless appropriations of budget authority to cover the costs of such loans and loan guarantees are made in advance in accordance with section 504(b) of the Federal Credit Reform Act of 1990 (2 U.S.C. 661c(b)). ‘‘(8) CONTINUED OVERSIGHT.—The loan agreement for a loan guaranteed under this subsection shall provide that no provision of the loan agreement may be amended of waived without the consent of the Secretary.
“（g）贷款和贷款担保。(1) 总则--根据子条款(a)和本子条款的要求，部长可以根据本条款向涵盖实体提供或帮助担保其贷款作为财务援助。(2) 条件--部长可以根据本子条款选择符合条件的项目提供贷款或者贷款担保，如果部长认为——(A) 涵盖实体——(i) 具有偿还贷款本金和利息的合理前景；(ii) 符合部长可能制定和公布的其他标准；(B) 贷款金额（与贷款接受者从其他来源获得的金额相结合）将足以执行该项目。(3)合理的还款前景。部长应根据对第 (2)(A)(i)款中贷款本金和利息的合理偿还前景的全方位判断，对涵盖实体具有偿还本金和利息的合理前景，包括（如适用）评估——(A)涵盖实体计划执行的项目合同条款的强度（如果商业上合理可用）；(B)由部长确定的、由知名来源的市场预测支持的非合同现金流预测；(C) 资金归集和其他结构改进；(D) 涵盖实体的预计财务实力，包括——(i) 贷款结束时；(ii) 项目完成后的整个贷款期限中；(E) 涵盖实体的投资者和战略合作伙伴的财务实力，如果适用；(F) 其他财务指标和分析表明私人借贷界和国家认可的信用评级机构依赖，由部长酌情决定；(G) 部长可能确定的其他相关标准。(4) 贷款的利率、条款和偿还——根据本子条款提供的贷款——(A) 的利率应不超过部长确定的适当水平，同时考虑到截至发放贷款之日，向财政部支付可比到期债务的资金成本； (B) 的期限不得超过 25 年。(5) 附加条款——根据本款提供的贷款或担保可以包括部长认为适当的任何其他条款和条件。(6) 负责任的放款人——根据本子条目不得担保任何贷款，除非部长确定——(A) 放款人有责任；(B)为以合理的条款偿还贷款和保护美国的经济利益作出了充分的准备。(7) 高级预算授权——根据本子条目，新贷款不得承担义务，也不得承诺新的贷款担保，除非根据第1990年《联邦信用改革法案》第504(b)条所规定。(8) 持续监督。根据本子条目担保的贷款的协议应规定，未经部长同意，不得修改或放弃贷款协议的任何条款。”
‘‘(h) OVERSIGHT.—Not later than 4 years after disbursement of the first financial award under subsection (a), the Inspector General of the Department of Commerce shall audit the program under this section to assess‘‘(1) whether the eligibility requirements for covered entities receiving financial assistance under the program are met; ‘‘(2) whether eligible entities use the financial assistance received under the program in accordance with the requirements of this section; ‘‘(3) whether the covered entities receiving financial assistance under this program have carried out the commitments made to worker and community investment under subsection (a)(2)(B)(ii)(II) by the target date for completion set by the Secretary under subsection (a)(5)(A); ‘‘(4) whether the required agreement entered into by covered entities and the Secretary under subsection (a)(6)(C)(i), including the notification process, has been carried out to provide covered entities sufficient guidance about a violation of the required agreement; ‘‘(5) whether the Secretary has provided timely Congressional notification about violations of the required agreement under subsection (a)(6)(C)(i), including the required information on how the Secretary reached a determination of whether a covered entity was in violation under subsection (a)(6)(E); and‘‘(6) whether the Secretary has sufficiently reviewed any covered entity engaging in a listed exception under subsection (a)(6)(C)(ii). ‘‘(i) PROHIBITION ON USE OF FUNDS.—No funds made available under this section may be used to construct, modify, or improve a facility outside of the United States.’’（第56页）
“(h) 监督。——根据子条目(a)支付第一个财政援助后的4年内，商务部监察长应根据本条对计划进行审核，以评估(1)是否在该计划下接受财政援助的涵盖实体符合资格要求；(2)符合条件的实体是否按照本条的要求使用在该计划下获得的财政援助；(3)在完成设定的目标日期之前，根据本计划接受财政援助的涵盖实体是否履行了根据子条目(a)(2)(B)(ii)(II)对工人和社区投资作出的承诺，而完成日期则是由部长根据子条目(a)(5)(A)进行设定；(4)相关实体和部长根据子条目(a)(6)(C)(i)达成的必要协议，包括通知程序，当发生违约情况是否已经为涵盖实体提供了充足的通知与指导；(5)部长是否已就违反子条目(a)(6)(C)(i)规定的协议的行为及时向国会提供通知，包括有关部长如何确定是否涵盖实体违反了子条目(a)(6)(E)；(6)部长是否充分审查了根据子条目(a)(6)(C)(ii) 所列例外情况的任何涵盖实体。(i) 禁止使用资金。根据本条提供的资金不得用于在美国境外建造、修改或改进设施。”
(c) ADVANCED MICROELECTRONICS RESEARCH AND DEVELOPMENT.—Section 9906 of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4656) is amended—
（c）尖端微电子研发。《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第9906条修改如下：
(1) in subsection (a)(3)(A)(ii)—
(A) in subclause (II), by inserting ‘‘, including for technologies based on organic and inorganic materials’’ after ‘‘components’’; and
(B) in subclause (V), by striking ‘‘and supply chain integrity’’ and inserting ‘‘supply chain integrity, and workforce development’’;
（1）在子条目(a)(3)(A)(ii)-
(A) 在子条款(II)，在“组件”后增加“包括基于有机和无机材料的技术”；
(B) 在子条款(V), 删去“以及供应链完整性”并增加“供应链完整性，以及劳动力发展”；
(2) in subsection (c)—
(A) in paragraph (1)—
(i) by inserting ‘‘and grow the domestic semiconductor workforce’’ after ‘‘prototyping of advanced semiconductor technology’’; and
(ii) by adding at the end the following: ‘‘The Secretary may make financial assistance awards, including construction awards, in support of the national semiconductor technology center.’’; and
(B) in paragraph (2)—
(i) in subparagraph (B), by inserting ‘‘and capitalize’’ before ‘‘an investment fund’’; and
(ii) by striking subparagraph (C) and inserting the following:‘‘(C) To work with the Secretary of Labor, the Director of the National Science Foundation, the Secretary of Energy, the private sector, institutions of higher education, and workforce training entities to incentivize and expand geographically diverse participation in graduate, undergraduate, and community college programs relevant to microelectronics, including through—‘‘(i) the development and dissemination of curricula and research training experiences; and‘‘(ii) the development of workforce training programs and apprenticeships in advanced microelectronic design, research, fabrication, and packaging capabilities.’’;
（2）在子条目(c)—
（A）在段落(1)-
(i)在“先进半导体技术的原型化”之后增加“扩大国内半导体劳动力”；以及
(ii)在文末增加以下内容：“为了支持国家半导体技术中心，部长可以提供包括建设援助在内的经济援助。”
（B）在段落（2）-
(i) 在子段落(B)中，在“投资基金”之前增加“和资本化”；和
(ii) 删除子段落（C）并增加以下内容：“(C) 与劳工部长、国家科学基金会主任、能源部长、私营部门、高等教育机构和劳动力培训实体合作鼓励和扩大地域多元化参与与微电子相关的研究生、本科和社区大学课程，包括通过——“(i) 开发和传播课程和研究培训经验；以及 “(ii) 开发先进的微电子设计、研究、制造和封装能力方面的劳动力培训计划和学徒制度。”；
(3) in subsection (d)—
(A) by striking ‘‘the Manufacturing USA institute’’ and inserting ‘‘a Manufacturing USA institute’’; and
(B) by adding at the end the following: ‘‘The Director may make financial assistance awards, including construction awards, in support of the National Advanced Packaging Manufacturing Program.’’;
（3）在子条目（d）—
（A）删除“美国制造研究机构”并增加“一个美国制造研究机构”；以及
（B）在文末增加如下：“主管可以提供包括建设援助在内的经济援助，以支持国家尖端封装生产项目。”
(4) in subsection (f)—
(A) in the matter preceding paragraph (1)—
(i) by striking ‘‘a Manufacturing USA Institute’’ and inserting ‘‘not more than 3 Manufacturing USA Institutes’’;
(ii) by striking ‘‘is focused on semiconductor manufacturing.’’ and inserting ‘‘are focused on semiconductor manufacturing. The Secretary of Commerce may award financial assistance to any Manufacturing USA Institute for work relating to semiconductor manufacturing.’’; and
(iii) by striking ‘‘Such institute may emphasize’’ and inserting ‘‘Such institutes may emphasize’’; and
（4）在子条目（f）——
（A）在上述段落（1）事项中—
（i）删去“一个美国制造研究机构”并增加“不超过三个美国制造研究机构”；
(ii) 删去“专注于半导体制造”并增加“专注于半导体制造。商务部长可以向任何美国制造研究机构提供与半导体制造有关的工作的财政援助。”和
（iii）删去“这一机构可以着重”并增加“这些机构可以着重”；以及
(5) by adding at the end the following:
‘‘(h) CONSTRUCTION PROJECTS.—Section 602 of the Public Works and Economic Development Act of 1965 (42 U.S.C. 3212) shall apply to a construction project that receives financial assistance under this section.’’.
- 在文末增加下列内容：
“（h）建设项目。1965年《公共工程和经济发展法》第602条适用于根据本条款受到经济资助的建设项目。”
(d) ADDITIONAL AUTHORITIES.—Division H of title XCIX of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4651 et seq.) is amended by adding at the end the following:
（d）其他权限。《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第99目录下第H部（XCIX是罗马数字99）中，在文末进行如下修改（第59页）
‘‘SEC. 9909. ADDITIONAL AUTHORITIES.
‘‘(a) IN GENERAL.—In carrying out the responsibilities of the Department of Commerce under this division, the Secretary may—
‘‘(1) enter into agreements, including contracts, grants and cooperative agreements, and other transactions as may be necessary and on such terms as the Secretary considers appropriate;
‘‘(2) make advance payments under agreements and other transactions authorized under paragraph(1) without regard to section 3324 of title 31, United States Code;
‘‘(3) require a person or other entity to make payments to the Department of Commerce upon application and as a condition for receiving support through an award of assistance or other transaction;
‘‘(4) procure temporary and intermittent services of experts and consultants in accordance with section 3109 of title 5, United States Code;
‘‘(5) notwithstanding section 3104 of title 5, United States Code, or the provisions of any other law relating to the appointment, number, classification, or compensation of employees, make appointments of scientific, engineering, and professional personnel, and fix the basic pay of such personnel at a rate to be determined by the Secretary at rates not in excess of the highest total annual compensation payable at the rate determined under section 104 of title 3, United States Code, except that the Secretary shall appoint not more than 25 personnel under this paragraph;
‘‘(6) with the consent of another Federal agency, enter into an agreement with that Federal agency to use, with or without reimbursement, any service, equipment, personnel, or facility of that Federal agency; and
‘‘(7) establish such rules, regulations, and procedures as the Secretary considers appropriate.
‘‘(b) REQUIREMENT.—Any funds received from a payment made by a person or entity pursuant to subsection (a)(3) shall be credited to and merged with the account from which support to the person or entity was made’’.
(e) CONFORMING AMENDMENT.—The table of contents for division H of title XCIX of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (Public Law 116–283) is amended by adding after the item relating to section 9908 the following: ‘‘9909. Additional authorities.’’. （第61页）
“第9909条其他权限。
“(a) 总则——在履行商务部在本部分下的职责时，部长可以——
(1) 签订协议，包括合同、补助和合作协议，以及其他必要的交易，并按照部长认为合适的条款；
(2) 根据第 (1) 款授权的协议和其他交易进行预付款，而不考虑第31美国典第3324条；
(3) 要求个人或其他实体根据申请向商务部付款，并以此作为通过授予援助或其他交易获得支持的条件；
(4) 根据美国法典第 5 篇第 3109 条，提供采购专家和顾问的临时和断续服务（笔者注：断续服务，依照第五美国法典第837.102条 （§ 837.102 Definitions）所定义，是指任何非全日制、非定时的服务，“Intermittent service means any actual service performed on a less than full-time basis with no prescheduled regular tour of duty.”）；
(5) 尽管有第5美国法典第 3104 条的规定，或任何其他与雇员的任命、人数、分类或报酬有关的法律的规定，仍应任命科学、工程和专业人员，并确定此类人员的基本工资由部长确定，其标准不超过根据第3美国法典第104条确定的最高年度总薪酬，但部长根据本段规定任命人员不得超过 25 人；
(6) 在另一个联邦机构的同意下，与该联邦机构签订协议，使用该联邦机构的任何服务、设备、人员或设施，无论是否有偿；和
(7) 制定部长认为适当的规则、条例和程序。
(b) 要求——任何从个人或实体根据 子条目(a)(3) 支付的款项中收到的任何资金须记入向该个人或实体提供支助的帐户，并并入该帐户。 .
(e) 适应性修正。——《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第99目录下第H部的目录表已在第 9908 条后增加如下内容：“9909 其他权限。”
SEC. 104. OPPORTUNITY AND INCLUSION.
第104条 机会与包容。
(a) ESTABLISHMENT.—Not later than 180 days after the date of enactment of this Act, the Secretary of Commerce shall establish activities in the Department of Commerce, within the program established under section 9902 of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4652), to carry out this section using funds appropriated under this Act.
（a）成立。 在不晚于该法颁布的180天内，商务部长应根据《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第9902条、根据本法所拨相应款项，在商务部开展活动用来执行本条款。
(b) IN GENERAL.—The Secretary of Commerce shall assign personnel to lead and support the activities carried out under this section, including coordination with other workforce development activities of the Department of Commerce or of Federal agencies, as defined in section 551 of title 5, United States Code, as appropriate.
（b）总则。 在适当情况下，商务部长应指派人员去领导和支持根据本条所要求的活动，包括根据第5美国法典第551条所定义的与其他劳动力发展活动的协作，无论是活动是商务部内部还是其他联邦机构的。
(c) ACTIVITIES.—Personnel assigned by the Secretary to carry out the activities under this section shall—
(1) assess the eligibility of a covered entity, as defined in section 9901 of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4651), for financial assistance for a project with respect to the requirements under subclauses (II) and (III) of section 9902(a)(2)(B)(ii) of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4652(a)(2)(B)(ii)(II) and (III));
(2) ensure that each covered entity, as defined in section 9901 of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4651),that is awarded financial assistance under section 9902 of that Act (15 U.S.C. 4652) is carrying out the commitments of the covered entity to economically disadvantaged individuals as described in the application of the covered entity under that section by the target dates for completion established by the Secretary of Commerce under subsection(a)(5)(A) of that section; and
(3) increase participation of and outreach to economically disadvantaged individuals, minority-owned businesses, veteran-owned businesses, and women-owned businesses, as defined by the Secretary of Commerce, respectively, in the geographic area of a project under section 9902 of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4652) and serve as a resource for those individuals, businesses, and covered entities.
（C）活动。商务部长任命的人员根据本条执行活动，必须-
（1）根据《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第9901条定义的对于涵盖实体所进行的可行性评估机制，评估该实体是否符合同法第9902(a)(2)(B)(ii)条下子条款（II）与（III）经济援助所需的要求。
（2）确保那些根据《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第9901条所定义的涵盖实体、并根据同法第9902条获得经济援助的实体，在商务部根据该条第(a)(5)(a)条规定的完成目标日期前，涵盖实体已经履行在其根据该条提出的申请中所述对经济上处于不利地位的个人的承诺；（笔者注：其实简单来说，就是商务部有义务追踪拨款是否被那些涵盖实体用在他们的承诺上。）
（3）在《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第9902条规定的项目地理区域内，增加对经济弱势个人、少数族裔拥有的企业、退伍军人拥有的企业和女性拥有的企业（这些企业定义均由商务部长决定）的参与和拓展，并为这些个人、企业和涵盖实体提供资源。
(d) STAFF.—The activities under this section shall be staffed at the appropriate levels to carry out the functions and responsibilities under this section until 95 percent of the amounts of funds made available for the program established under section 9902 of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4652) have been expended.
（d）员工。在《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第9902条规定的项目可用资金的95%使用完毕之前，本款项下的活动应由适当级别的人员配备，以履行本款项下的职能和职责。
(e) REPORT.—Beginning on the date that is 1 year after the date on which the Secretary of Commerce establishes the activities described in subsection (c), the Secretary of Commerce shall submit to the appropriate committees of Congress, as defined in section 9901(1) of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4651), and make publicly available on the website of the Department of Commerce an annual report regarding the actions taken by the Department of Commerce under this section. （第64页）
（e）报告。 自商务部长确定子条目(c)所述活动之日起1年后，商务部长应向《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第9901(1)条所定义的国会下属适格委员会提交、并在商务部网站上公开商务部根据本条采取的行动的年度报告。
SEC. 105. ADDITIONAL GAO REPORTING REQUIREMENTS.
第105条 额外的美国问责署（笔者注：GAO，是指Government Accountability Office，名为政府问责署，为立法部门政府机构，为美国国会提供审计、评估和调查服务，是美国联邦政府最高的审计与监督机构。）的报告要求
(a) NDAA.—Section 9902(c) of William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4652(c)) is amended—
（a）美国国防授权法案（National Defense Authorization Act）。《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第9902（c）条修改为：
(1) in paragraph (1)—
(A) in subparagraph (B)—
(i) in clause (i), by striking ‘‘; and’’ and inserting a semicolon; and
(ii) by adding at the end the following: ‘‘(iii) the Federal Government could take specific actions to address shortages in the semiconductor supply chain, including—
‘‘(I) demand-side incentives, including incentives related to the information and communications technology supply chain; and
‘‘(II) additional incentives, at national and global scales, to accelerate utilization of leading-edge semiconductor nodes to address shortages in mature semiconductor nodes; and’’; and
- in subparagraph (C)—
(i) in clause (iii), by striking ‘‘; and’’ and inserting a semicolon; and
(ii) by inserting after clause (iv) the following: ‘‘(v) how projects are supporting the semiconductor needs of critical infrastructure industries in the United States, including those industries designated by the Cybersecurity and Infrastructure Security Agency as essential infrastructure industries; and’’; and
（1）在段落（1）
（A）在子段落（B）—
（i）在条款（i），删去“；以及”并增加一个分号；以及
（ii）在文末增加以下内容“联邦政府可以采取具体行动解决半导体供应链的短缺问题，包括
（I）需求方激励，包括与信息和通信技术供应链相关的激励;和
（II）在国家和全球范围内提供更多激励措施，加速利用前沿半导体节点，以解决成熟半导体节点的短缺问题;和”；以及
（B）在子段落（C）—
（i）在条款（iii），删去“；以及”并增加一个分号；以及
（ii）在条款（iv）后增加如下内容：“(v) 项目该如何支持美国关键基础设施行业的半导体需求，包括那些被网络安全和基础设施安全局指定为关键基础设施行业的行业;和”；以及
(2) by inserting after paragraph (1)(C)(iv) the following:
‘‘(D) drawing on data made available by the Department of Labor or other sources, to the extent practicable, an analysis of—
‘‘(i) semiconductor industry data regarding businesses that are—‘‘(I) majority owned and controlled by minority individuals;‘‘(II) majority owned and controlled by women; or ‘‘(III) majority owned and controlled by both women and minority individuals;
‘‘(ii) the number and amount of contracts and subcontracts awarded by each covered entity using funds made available under subsection (a) disaggregated by recipients of each such contract or subcontracts that are majority owned and controlled by minority individuals and majority owned and controlled by women; and
‘‘(iii) aggregated workforce data, including data by race or ethnicity, sex, and job categories.’’.
- 在段落(1)(C)(iv)后增加如下内容：
“（D）在切实可行的范围内，利用劳工部或其他来源提供的数据进行如下分析：
- 关于以下业务的半导体行业数据: (I) 少数族裔个人拥有和控制多数股权; (II)女性拥有和控制多数股权;或 (III) 多数由妇女和少数民族个人拥有和控制的股权；
- 各有关实体使用(a)款提供的资金所授予的合同和分包合同的数量和数额，按每一合同或分包合同的受惠人分列，这些合同或分包合同多数由少数族裔个人拥有和控制，多数由妇女拥有和控制;和
- 汇总的劳动力数据，包括按种族或民族、性别和工作类别划分的数据。” （笔者注：即使是美国的芯片法案这么重要的国防法案，也没有能够逃过美国的政治正确，是按照人种、性别进行一定区别对待，而非企业本身的实际成绩，可以说这个法案的缺点就是能否引起企业内部合理的期待，因为这个倾斜政策从一开始就能够让企业家预见到自己在获得援助过程中所花费的时间、精力和金钱成本，例如找几个拿钱不办事的或者效率偏低但是肤色、性别正确的花瓶充当门面。）
(b) DEPARTMENT OF DEFENSE.—Section 9202(a)(1)(G)(ii)(I) of the William M. (Mac) Thornberry
National Defense Authorization Act for Fiscal Year 2021 (47 U.S.C. 906(a)(1)(G)(ii)(I)) is amended by inserting ‘‘(including whether recipients are majority owned and controlled by minority individuals and majority owned and controlled by women)’’ after ‘‘to whom’’. （第66页）
（b）国防部。《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第9202(a)(1)(G)(ii)(I)在“给谁”后增加“（包括收到款项的实体是否由少数族裔拥有和控制，以及是否由女性拥有和控制）”。
SEC. 106. APPROPRIATIONS FOR WIRELESS SUPPLY CHAIN INNOVATION.
第106条 无线供应链改革拨款。
(a) DIRECT APPROPRIATIONS.—In addition to amounts otherwise available for such purposes, there is appropriated to the Public Wireless Supply Chain Innovation Fund established under section 9202(a)(1) of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (15 U.S.C. 4652(a)(1)), out of amounts in the Treasury not otherwise appropriated—
(1) $150,000,000 for fiscal year 2022, to remain available until September 30, 2031; and
(2) $1,350,000,000 for fiscal year 2023, to remain available until September 30, 2032.
（a）直接拨款——除了可用于此类目的的其他款项外，还有根据《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第9202(a)(1)条、在国库中未以其他方式拨出的金额中，拨款给公共无线供应链创新基金的专用款项，
（1）2022财年的1.5亿美元，可以持续使用直到2031年9月30日；以及
（2）2023财年的13.5亿美元，可以持续使用直到2032年9月30日。
(b) USE OF FUNDS, ADMINISTRATION, AND OVERSIGHT.—Of the amounts made available under subsection (a)—
(1) not more than 5 percent of the amounts allocated pursuant to subsection (c) in a given fiscal year may be used by the Assistant Secretary of Commerce for Communications and Information to administer the programs funded from the Public Wireless Supply Chain Innovation Fund; and
(2) not less than $2,000,000 per fiscal year shall be transferred to the Office of Inspector General of the Department of Commerce for oversight related to activities conducted using amounts provided under this section.
（b） 资金的使用、管理和监督。——在子条目（a）下所可使用的钱款—
（1）在指定的财政年度内根据子条目(c)分配不超过5%的数额，可由负责通讯和信息的助理商务部长调拨，以管理由公共无线供应链创新基金资助的项目；及 (笔者注：美国的部长分为多级别，助理商务部长不是副部长，是较为低阶的业务官员，是部级管理层的具体实施者，级别对比由大到小如下：美国商务部长（Secretary）、常务副部长（Deputy Secretary）、副部长（Under Secretary）、助理部长（Assistant Secretary，司局级））
（2）每个财年必须有不得少于200万美元的资金应转移至商务部监察长办公室，用于监督使用本条规定金额开展的相关活动。
(c) ALLOCATION AUTHORITY.—
（c）分配权。
(1) SUBMISSION OF COST ESTIMATES.—The President shall submit to Congress detailed account, program, and project allocations of the amount recommended for allocation in a fiscal year from amounts made available under subsection (a)—
(A) for fiscal years 2022 and 2023, not later than 60 days after the date of enactment of this Act; and
(B) for each subsequent fiscal year through 2032, as part of the annual budget submission of the President under section 1105(a) of title 31, United States Code.
（1）成本估算的提交。总统必须基于子条目（a）项下的一个财年的全部款项的详细账目、计划以及项目拨款，全部向国会提交-
（A）与2002、2023财年有关的，不能晚于该法案颁布的60天。以及
（B）对于截至2032年的一系列接下来财政年，作为总统基于第31美国法典的第1105（a）条款项下年度预算提交的一部分。
(2) ALTERNATE ALLOCATION.—
(A) IN GENERAL.—The Committees on Appropriations of the House of Representatives and the Senate may provide for alternate allocation of amounts recommended for allocation in a given fiscal year from amounts made available under subsection (a), including by account, program, and project.
(B) ALLOCATION BY PRESIDENT.—
(i) NO ALTERNATE ALLOCATIONS.—If Congress has not enacted legislation establishing alternate allocations, including by account, program, and project, by the date on which the Act making full-year appropriations for the Departments of Commerce and Justice, Science, and Related Agencies for the applicable fiscal year is enacted into law, only then shall amounts recommended for allocation for that fiscal year from amounts made available under subsection (a) be allocated by the President or apportioned or allotted by account, program, and project pursuant to title 31, United States Code.
(ii) INSUFFICIENT ALTERNATE ALLOCATION.—If Congress enacts legislation establishing alternate allocations, including by account, program, and project, for amounts recommended for allocation in a given fiscal year from amounts made available under subsection (a) that are less than the full amount recommended for allocation for that fiscal year, the difference between the amount recommended for allocation and the alternate allocation shall be allocated by the President and apportioned and allotted by account, program, and project pursuant to title 31, United States Code.
（2）备用分配方案。-
（A）总则。参众两院拨款委员会可以基于子条目（a），提供接下财年的备用分配方案，其中包括账目、计划及项目。
（B）由总统分配。
（I）没有备用分配的情况。如果国会尚未在必须为商务部、司法部、科技部根据本法进行财政分配的到期日、且相应财政年的有关机构已经写入法律实施的情况下，颁布立法建立包括账目、计划和项目的备用分配。只有在此情况下，根据第31美国法典，总统才可根据子条目（a）提供的金额进行分配，或按相同条款依照账目、计划和项目进行分配.
(II) 不充分的备用分配。如果国会颁布立法包括按账目、计划和项目进行的接下来财年分配方案，少于根据 子条目（a）提供的金额拨出的全部金额，则拨款和备用拨款之间的差额应由总统分配，并根据第31美国法典按账目、计划和项目进行分配。
(d) SEQUESTRATION.—Section 255(g)(1)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 905(g)(1)(A)) is amended by inserting after ‘‘Postal Service Fund (18–4020–0–3–372).’’ the following:‘‘Public Wireless Supply Chain Innovation Fund.’’.
（d）封存。1985 年《平衡预算和紧急赤字控制法》第255(g)(1)(A)条进行如下修改，在“邮政服务基金(18–4020–0–3–372).”后增加“公共无线供应链创新基金”。
(e) BUDGETARY EFFECTS.—
（e）预算影响。—
(1) STATUTORY PAYGO SCORECARDS.—The budgetary effects of this section shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010.
（1）法定PAYGO计分卡。（笔者注：PAYGO计分卡解释参照本法102条类似条款）本条中的预算影响不能由任一PAYGO计分卡基于《即现即付法案》第4条（d）进行评估。
(2) SENATE PAYGO SCORECARDS.—The budgetary effects of this section shall not be entered on any PAYGO scorecard maintained for purposes of section 4106 of H. Con. Res. 71 (115th Congress).
（2）参议院的PAYGO计分卡。预算影响同样也不适用第115届国会的PAYGO计分卡机制。
(3) CLASSIFICATION OF BUDGETARY EFFECTS.—Notwithstanding Rule 3 of the Budget Scorekeeping Guidelines set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–217 and section 250(c)(8) of the Balanced Budget and Emergency Deficit Control Act of 1985, the budgetary effects of this section shall not be estimated—
(A) for purposes of section 251 of such Act;
(B) for purposes of an allocation to the Committee on Appropriations pursuant to section 302(a) of the Congressional Budget Act of 1974; and
(C) for purposes of paragraph (4)(C) of section 3 of the Statutory Pay-As-You-Go Act
of 2010 as being included in an appropriation Act.
（3）预算影响的分类——尽管有着附属国会会议报告 105-217 的会议委员会联合解释性声明和1985 年《平衡预算和紧急赤字控制法》第 250(c)(8) 条两者所规制下产生的预算记分指南第 3 条的说明，本条预算影响不应做下列估计——
(A)为了本法（指预算法）第 251 条的目的；
(B)为了基于1974 年《国会预算法》第302(a)条分配给拨款委员会的某项额度；和
(C)为了2010 年《即收即付法》第3 (4)(C) 条的目的而列入拨款法案的拨款。（第71页）
SEC. 107. ADVANCED MANUFACTURING INVESTMENT CREDIT. （笔者注：这条全文基本是关于1986年《国内税收法》的修订调整）
第107条 先进制造业投资退税（笔者注：credit在这里的意思是退税，美国立法经常用credit作为退税点数的意思进行使用）
- IN GENERAL.—Subpart E of part IV of sub-chapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 48C the following new section:
（a）总则。 1986年《国内税收法》第1章A子章节第4部分第E子部分经过修改，增加如下内容：
‘‘SEC. 48D. ADVANCED MANUFACTURING INVESTMENT CREDIT.
‘‘(a) ESTABLISHMENT OF CREDIT.—For purposes of section 46, the advanced manufacturing investment credit for any taxable year is an amount equal to 25 percent of the qualified investment for such taxable year with respect to any advanced manufacturing facility of an eligible taxpayer.
“第48D条 先进制造业投资退税。”
“（a）退税的建立。根据第46条的规定，任何应税年度的先进制造投资退税是一项相当于合格纳税人的任何先进制造设施的合格投资的25%。”
“(b) QUALIFIED INVESTMENT.—
- IN GENERAL.—For purposes of subsection (a), the qualified investment with respect to any advanced manufacturing facility for any taxable year is the basis of any qualified property placed in service by the taxpayer during such taxable year which is part of an advanced manufacturing facility.
“（b）适格投资项目。—
（1）总则。对于子条目（a）的目的，在任何应纳税年度的任何先进制造设施中,对任何先进制造设施的合格投资都是纳税人该纳税年度中所提供的任何合格资产的基础，并且这是一个先进制造设施的组成部分。”
“(2) QUALIFIED PROPERTY.—
“(A) IN GENERAL.—For purposes of this subsection, the term ‘qualified property’ means property—
“(i) which is tangible property,
“(ii) with respect to which depreciation (or amortization in lieu of depreciation) is allowable,
“(iii) which is—
“(I) constructed, reconstructed, or erected by the taxpayer, or
“(II) acquired by the taxpayer if the original use of such property commences with the taxpayer, and
“(iv) which is integral to the operation of the advanced manufacturing facility.
“(B) BUILDINGS AND STRUCTURAL COMPONENTS.—
“(i) IN GENERAL.—The term ‘qualified property’ includes any building or its structural components which otherwise satisfy the requirements under subparagraph (A).
“(ii) EXCEPTION.—Clause (i) shall not apply with respect to a building or portion of a building used for offices, administrative services, or other functions unrelated to manufacturing.
“（2）合格资产。
- 由纳税人建设、重建或者设立的，或者
- 如果该财产的最初用途始于纳税人，并由纳税人获得，并且（笔者注：原文到此为止，应该是有后半段衔接的）
“（B）建筑物和结构部件——
(i) 总则——‘合格资产’一词包括在其他方面满足子段落（A）的任何建筑物或其结构部件。
(ii) 例外。条款(i)不适用于用于办公室、行政服务或其他与制造无关的功能的建筑物或建筑物的一部分。”
“(3) ADVANCED MANUFACTURING FACILITY.—For purposes of this section, the term ‘advanced manufacturing facility’ means a facility for which the primary purpose is the manufacturing of semiconductors or semiconductor manufacturing equipment.
“（3）先进制造设备。为了本条目的，该词语指的是主要目的用于生产半导体或者半导体生产装备的设备。”
“(4) COORDINATION WITH REHABILITATION CREDIT.—The qualified investment with respect to any advanced manufacturing facility for any taxable year shall not include that portion of the basis of any property which is attributable to qualified rehabilitation expenditures (as defined in section 47(c)(2)).
“（4）与复兴税收抵免的协调。对于任何纳税年度先进制造设备的合格投资都不应包括属于适格复兴税收抵免开销的那部分（复兴税收抵免开销的定义由第47(c)(2)条规定）”
“(5) CERTAIN PROGRESS EXPENDITURE RULES MADE APPLICABLE.—Rules similar to the rules of subsections (c)(4) and (d) of section 46 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990) shall apply for purposes of subsection (a).
“（5）某些适用的进度支出规则。类似于第46条项下子条目(c)(4)与(d)的规则（该这些规则在1990年《税收调节法》颁布日前就已经生效）必须用于满足子条目（a）。”
“(c) ELIGIBLE TAXPAYER.—For purposes of this section, the term ‘eligible taxpayer’ means any taxpayer which—
“(1) is not a foreign entity of concern (as defined in section 9901(6) of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021), and
“(2) has not made an applicable transaction (as defined in section 50(a)) during the taxable year.
“（c）适格纳税人。为了本条目的，适格纳税人是指任何纳税人有如下情况：
- 并非受关注外国实体（《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第9901（6）条定义），并且
- 在该纳税年度并没有签订任何可行性合约。（由本法第50（a）条定义）”
“(d) ELECTIVE PAYMENT.—
“(1) IN GENERAL.—Except as otherwise provided in paragraph (2)(A), in the case of a taxpayer making an election (at such time and in such manner as the Secretary may provide) under this subsection with respect to the credit determined under subsection (a) with respect to such taxpayer, such taxpayer shall be treated as making a payment against the tax imposed by subtitle A (for the taxable year with respect to which such credit was determined) equal to the amount of such credit.
“（d）选择性支付。
（1）总则。除第(2)(A)段另有规定的情况下，如果纳税人根据子条目(a)确定的抵免，在本子条目依据下做出选择（在部长可能提供的时间和方式）就该纳税人而言，该纳税人应被视为支付了子标题A项下所征收的税款（当该纳税年的退税已经被决定的情况下），该款额等于该抵免额的金额。”
“(2) SPECIAL RULES.—For purposes of this subsection—
“（2）特别规定。为了本子条目之目的，
“(A) APPLICATION TO PARTNERSHIPS AND S CORPORATIONS.—
“(i) IN GENERAL.—In the case of the credit determined under subsection (a) with respect to any property held directly by a partnership or S corporation, any election under paragraph (1) shall be made by such partnership or S corporation. If such partnership or S corporation makes an election under such paragraph (in such manner as the Secretary may provide) with respect to such credit—
“(I) the Secretary shall make a payment to such partnership or S corporation equal to the amount of such credit,
“(II) paragraph (3) shall be applied with respect to such credit before determining any partner’s distributive share, or shareholder’s pro rata share, of such credit, (第76页)
‘‘(III) any amount with respect to which the election in paragraph (1) is made shall be treated as tax exempt income for purposes of sections 705 and 1366, and
‘‘(IV) a partner’s distributive share of such tax exempt income shall be based on such partner’s distributive share of the otherwise applicable credit for each taxable year.
‘‘(ii) COORDINATION WITH APPLICATION AT PARTNER OR SHAREHOLDER LEVEL.—In the case of any property held directly by a partnership or S corporation, no election by any partner or shareholder shall be allowed under paragraph (1) with respect to any credit determined under subsection (a) with respect to such property.
“（A）对于合伙及S公司的适用（笔者注：S公司是美国税法中一种介于有限责任公司和合伙当中的存在，其报税在美国按照合伙个人进行报税，但是以公司制度存在，但是与有限责任公司区别是其股东成员必须低于100人，并且S公司一般不会上市。）
(i) 总则——对于根据子条目(a)所确定的与合伙企业或 S 公司直接持有的任何财产有关的退税，根据段落(1)进行的任何选择均应由该合伙企业或S公司作出。如果该合伙企业或S公司根据该段（以部长可能提供的方式）就该退税作出选择 ——
(I) 部长应向该合伙企业或S公司支付相当于该退税额度的款项，
(II) 段落(3)应在确定任何合伙人的分配份额或股东按比例分配的此类退税份额之前，适用于此类信贷
(III) 根据段落(1)中所选的任何金额，均应作为第705条和1366条的免税收入，并且
(IV) 合伙人在这种免税收入中分配的分配份额，应基于该合伙人在每应税年度的其他适用退税的分配份额
(ii) 协调合伙人或股东层面的申请。-对于由合伙企业或S公司直接持有的任何财产，不得根据段落(1)允许任何合伙人或股东就子条目(a)款确定的与该财产有关的任何退税进行选择。”
‘‘(B) ELECTIONS.—Any election under paragraph (1) shall be made not later than the due date (including extensions of time) for the return of tax for the taxable year for which the election is made, but in no event earlier than 270 days after the date of the enactment of this section. Any such election, once made, shall be irrevocable. Except as otherwise provided in this subparagraph, any election under paragraph (1) shall apply with respect to any credit for the taxable year for which the election is made.
“(B) 选择——根据段落(1)进行的任何选择不得迟于进行选择的纳税年度的纳税申报表的到期日（包括延期），但无论如何不得早于本条颁布之日起 270 天。任何此类选择一经作出，即为不可撤销。除非本子段落另有规定，段落(1)项下的任何选择应适用于做出选择的纳税年度的任何抵免。”
‘‘(C) TIMING.—The payment described in paragraph (1) shall be treated as made on the later of the due date (determined without regard to extensions) of the return of tax for the taxable year or the date on which such return is filed.
“(C) 时间。段落(1)中所述的付款应被视为在纳税年度的纳税申报表的到期日（不考虑延期的情况下确定）或此类申报表的日期中较晚时间支付的。”
‘‘(D) TREATMENT OF PAYMENTS TO PARTNERSHIPS AND S CORPORATIONS.—For purposes of section 1324 of title 31, United States Code, the payments under subparagraph (A)(i)(I) shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
“(D) 对合伙和S公司付款的处理。——为了美国第31法典第1324条的目的，根据子段落(A)(i)(I)规定的付款应与根据本条项下子条目(b)(2)所述的退税条款到期返款相同的方式相同。”
‘‘(E) ADDITIONAL INFORMATION.—As a condition of, and prior to, any amount being treated as a payment which is made by the taxpayer under paragraph (1) or any payment being made pursuant to subparagraph (A), the Secretary may require such information or registration as the Secretary deems necessary or appropriate for purposes of preventing duplication, fraud, improper payments, or excessive payments under this section.
“(E) 附加信息——作为纳税人根据段落(1)支付的任何金额或根据子段落(A) 款支付的任何款项的先决条件，部长可要求获得其认为必要或适当的此类信息或注册内容，以防止本条项下的重复、欺诈、不当付款或过度付款。”
‘‘(F) EXCESSIVE PAYMENT.—
‘‘(i) IN GENERAL.—In the case of any amount treated as a payment which is made by the taxpayer under paragraph (1), or any payment made pursuant to subparagraph (A), which the Secretary determines constitutes an excessive payment, the tax imposed on such taxpayer by chapter 1 for the taxable year in which such determination is made shall be increased by an amount equal to the sum of—
‘‘(I) the amount of such excessive payment, plus
‘‘(II) an amount equal to 20 percent of such excessive payment.
‘‘(ii) REASONABLE CAUSE.—Clause (i)(II) shall not apply if the taxpayer demonstrates to the satisfaction of the Secretary that the excessive payment resulted from reasonable cause. （第78页）
‘‘(iii) EXCESSIVE PAYMENT DEFINED.—For purposes of this subparagraph, the term ‘excessive payment’ means, with respect to property for which an election is made under this subsection for any taxable year, an amount equal to the excess of—
‘‘(I) the amount treated as a payment which is made by the taxpayer under paragraph (1), or the amount of the payment made pursuant to subparagraph (A), with respect to such property for such taxable year, over ‘‘(II) the amount of the credit which, without application of this subsection, would be otherwise allowable (determined without regard to section 38(c)) under subsection (a) with respect to such property for such taxable year.
“(F) 超额支付。
- 总则。纳税人根据段落(1)所付的款项，或根据子段落(a)支付的任何款项，若被部长视为超额支付，则根据第1章对上述纳税人决定的支付税额应有提升，数额等同于—
(I)这种超额支付的金额,加上
(II)金额相当于超额支付的20%。
(ii) 合理原因。如果纳税人向部长证明了由于合理原因造成的超额支付,则不适用(i)(II)。
(iii) 超额支付的定义。-就本项而言，“超额支付”一词是指，就根据本款在任何纳税年度进行选择的财产而言，金额等于下列的超额：
(I) 纳税人根据段落(1)所付的款项，或根据子段落(a)所支付的款项,就该财产在该纳税年度内支付的金额，超过
(II) 不考虑本子条目适用的情况下但基于该纳税年度子条目（a）项下所允许的退税数额。（不需由第38(c)条规制）”
‘‘(3) DENIAL OF DOUBLE BENEFIT.—In the case of a taxpayer making an election under this subsection with respect to the credit determined under subsection (a), such credit shall be reduced to zero and shall, for any other purposes under this title, be deemed to have been allowed to the taxpayer for such taxable year.
“（3）否认双重利益。如果纳税人根据本款就子条目(a)确定的抵免作出选择，则该抵免应减至零，并且为了本标题下的任何其他目的，应被视为该纳税人在该纳税年度内获得的抵免。”
“(4) MIRROR CODE POSSESSIONS.—In the case of any possession of the United States with a mirror code tax system (as defined in section 24(k)), this subsection shall not be treated as part of the income tax laws of the United States for purposes of determining the income tax law of such possession unless such possession elects to have this subsection be so treated.
“（4）镜像代码持有权。在美国镜像代码纳税系统（定义见第 24(k) 条）定义的持有情况下，本子条目不应被视为美国所得税法的一部分以确定持有收入的税法，除非该持有方有选择该子条目对待其持有。”（笔者注：这又是一个美国特殊的制度，中文目前对于其没有相应的翻译，这个系统全称是“Mirror Code Tax System”，直接翻译应该为“镜像代码纳税系统”根据相关条款来看（26 USC § 21(h)(4)），其实质，就是类似于只要和美国沾边，就是视为在美国持有。就美国的任何持有而言，如果该持有权的居民在该制度下的所得税负债是参照美国的所得税法确定的，就好像该持有权是美国的一样。For purposes of this subsection, the term “mirror code tax system” means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. 需要注意的是，这里表示的是possession而非ownership、也就是持有而非所有，在美国possession可以是租赁、抵押等合法的获得方式，并不仅仅限于所有权。所以这可以说是范围广泛的。）
“(5) BASIS REDUCTION AND RECAPTURE.—Rules similar to the rules of subsections (a) and (c) of section 50 shall apply with respect to—
“(A) any amount treated as a payment which is made by the taxpayer under paragraph (1), and
“(B) any payment made pursuant to paragraph (2)(A).
“（5）折旧抵免和折旧回收。类似于第50条项下子条目（a）与（c）的法律必须同时参照下列内容适用：
- 任何基于段落（1）由纳税人支付的款项，以及
- 任何根据段落 (2)(A)支付的款项。” （笔者注：这两个概念，Basis Reduction就是基于折旧的进行税收抵免，但是recapture这概念似乎在中国也没有类似概念，指的是某些情况下，税务机关又依照某些规定重新征收费用，但是严格意义上来说这种重新征税并不仅限于折旧，但是国内似乎倾向于将其翻译为折旧回收，所以用此容易记住的翻译概念。具体而言，依照美国的定义，很多情况都可以成为回收税款的理由，根据康奈尔大学法学院的定义，“Recapture refers to the government's recovery of a taxpayer's gain from beneficial treatment—such as depreciation tax credits, deductions, or other tax credits—since the beneficial treatment no longer applies”（摘自https://www.law.cornell.edu/wex/recapture），也就是包括税收抵扣、减免以及其他例如过去的优惠税收条件但现在不适用了，也就是美国法律允许美国政府把获得红利再拿回去的，有些人觉得这个听上去很坑，但是可以换个想法，这就是无息贷款啊，因为过去抵免的货币价值肯定高于通膨后的货币价值，所以企业也是乐于这么做的。）
“(6) REGULATIONS.—The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this subsection, including—
“(A) regulations or other guidance providing rules for determining a partner’s distributive share of the tax exempt income described in paragraph (2)(A)(i)(III), and
“(B) guidance to ensure that the amount of the payment or deemed payment made under this subsection is commensurate with the amount of the credit that would be otherwise allowable (determined without regard to section 38(c)).
“（6）规定。部长应发布实施子条目的所需或适当的规章或其他指导意见，包括-
(A)为确定合伙人在段落(2)(A)(i)(III)所述免税收入的分配份额提供规则的法规或其他指导意见，以及
(B)确保根据本款支付的金额或视为支付的金额与本款允许的退税金额相称的指导(不考虑第38(c)条便可决定)。
“(e) TERMINATION OF CREDIT.—The credit allowed under this section shall not apply to property the construction of which begins after December 31, 2026.”.
“（e）退税终止。本节允许的退税不适用于2026年12月31日以后开始施工的房产。”
- RECAPTURE IN CONNECTION WITH CERTAIN EXPANSIONS.—
（b）与特定开销有关的折旧回收。
(1) IN GENERAL.—Section 50(a) of the Internal Revenue Code of 1986 is amended redesignating paragraphs (3) through (5) as paragraphs (4) through (6), respectively, and by inserting after paragraph (2) the following new paragraph:
“(3) CERTAIN EXPANSIONS IN CONNECTION WITH ADVANCED MANUFACTURING FACILITIES.—
“(A) IN GENERAL.—If there is a an applicable transaction by an applicable taxpayer before the close of the 10-year period beginning on the date such taxpayer placed in service investment credit property which is eligible for the advanced manufacturing investment credit under section 48D(a), then the tax under this chapter for the taxable year in which such transaction occurs shall be increased by 100 percent of the aggregate decrease in the credits allowed under section 38 for all prior taxable years which would have resulted solely from reducing to zero any credit determined under section 46 which is attributable to the advanced manufacturing investment credit under section 48D(a) with respect to such property.
“(B) EXCEPTION.—Subparagraph (A) shall not apply if the applicable taxpayer demonstrates to the satisfaction of the Secretary that the applicable transaction has been ceased or abandoned within 45 days of a determination and notice by the Secretary.
“(C) REGULATIONS AND GUIDANCE.—The Secretary shall issue such regulations or other guidance as the Secretary determines necessary or appropriate to carry out the purposes of this paragraph, including regulations or other guidance which provide for requirements for record-keeping or information reporting for purposes of administering the requirements of this paragraph.”.
- 总则。1986年《国内税收法》第50(a)条被修订，重新指定段落(3)至(5)段为段落(4)至(6)段，并在段落(2)之后插入以下新段：
“（3）关于先进生产设备的开销。-
- 总则。如果适用的纳税人在自第48D(a)条规定的有资格获得先进生产投资抵免的服务投资抵免财产之日起的 10 年期结束前进行了适用的交易，则发生此类交易的纳税年度根据本章规定的税收应增加所有先前纳税年度根据第 38 条允许的抵免总额减少的 100%，并且这完全是由于根据第46条确定的任何抵免减至零、这可归因于第48D(a)条下有关该财产的先进制造业投资的退税。（笔者注：也就是说，一旦发生了交易转移，那么之前的税收优惠政策红利都得返还。）
- 例外。如果适用纳税人在部长作出决定并发出通知后45天内，证明适用交易已停止或放弃并使部长满意的情况，则子段落(A)不适用。
- 法规和指导意见。部长应发布部长认为必要或适当的此类法规或其他指导意见以实现本段落的目的，包括规定为管理目的而进行记录保存或信息报告要求的法规或其他根据本段要求的指导意见。”
(2) APPLICABLE TRANSACTION; APPLICABLE TAXPAYER.—Section 50(a)(6) of the Internal Revenue Code of 1986, as redesignated by paragraph (1), is amended adding at the end the following new subparagraphs:
“(D) APPLICABLE TRANSACTION.—For purposes of this subsection—
“(i) IN GENERAL.—The term ‘applicable transaction’ means, with respect to any applicable taxpayer, any significant transaction (as determined by the Secretary, in coordination with the Secretary of Commerce and the Secretary of Defense) involving the material expansion of semiconductor manufacturing capacity of such applicable taxpayer in the People’s Republic of China or a foreign country of concern (as defined in section 9901(7) of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021).
“(ii) EXCEPTION.—Such term shall not include a transaction which primarily (第83页) involves the expansion of manufacturing capacity for legacy semiconductors (as defined in section 9902(a)(6) of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021). 5
“(E) APPLICABLE TAXPAYER.—For purposes of this subsection, the term ‘applicable taxpayer’ means any taxpayer who has been allowed a credit under section 48D(a) for any prior taxable year.’’.
- 适用的合同；适用的纳税人。1986年《国内税收法》第50(a)(6)条由段落(1)重新设定，修改后在末尾增加以下新子段落:
“（D）适用的交易。就本子条目而言
- 总则。对于任何适用的纳税人而言，“适用的交易”一词是指涉及该适用纳税人的半导体制造能力实质性扩展的任何重大、在中华人民共和国或受关注的外国境内的交易（该重大交易的定义由国务卿与商务部长和国防部长协调确定）（中国及受关注外国的定义见《威廉·麦克莱伦·“麦克”·索恩贝里2021财年国防授权法案》第9901(7)条）。
- 例外。该条款不包括主要涉及扩大传统半导体制造能力的交易。（传统半导体制造能力定义见同法第9902(a)(6)条）。
（E）适格纳税人。根据本子条目而言，“适格纳税人”指的是在之前任何应纳税年度中根据第48D(a)条获得退税资格的任何纳税人。”
(3) CONFORMING AMENDMENTS.—
(A) Section 50(a)(4) of the Internal Revenue Code of 1986, as redesignated by paragraph (1), is amended—
(i) by inserting ‘‘, or any applicable transaction to which paragraph (3)(A) applies’’ after ‘‘paragraphs (1) and (2)’’, and
(ii) by inserting ‘‘or applicable transaction’’ after ‘‘such cessation’’.
(B) Section 50(a)(6)(C) of such Code, as redesignated by paragraph (1), is amended by striking ‘‘paragraph (1) or (2)’’ and inserting‘‘paragraph (1), (2), or (3)’’. (C) Section 1371(d)(1) of such Code is amended by striking ‘‘section 50(a)(4)’’ and inserting ‘‘section 50(a)(5)’’.
（3）适应性修改。
（A）1986年《国内税法》第50(a)(4)，由段落（1）进行重新修正
- 在“段落（1）和（2）”后增加“，或者任何适用段落(3)(A) 的交易”，以及
- 在“这停止”后增加“或者适用的交易”。
（B）同法第50(a)(6)(C)条，在段落（1）进行如下重新修订，删去“段落（1）或（2）”以及增加“段落（1），（2），（3）”.
(c) EXEMPTION OF ELECTIVE PAYMENTS FROM SEQUESTRATION.—Subsection (d) of section 255 of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 905) is amended to read as follows:
“(d) REFUNDABLE INCOME TAX CREDITS AND CERTAIN ELECTIVE PAYMENTS.—
“(1) REFUNDABLE INCOME TAX CREDITS.—
Payments to individuals made pursuant to provisions of the Internal Revenue Code of 1986 establishing refundable tax credits shall be exempt from reduction under any order issued under this part.
“(2) CERTAIN ELECTIVE PAYMENTS.—Payments made to taxpayers pursuant to elections under subsection (d) of section 48D of the Internal Revenue Code of 1986, or amounts treated as payments which are made by taxpayers under paragraph (1) of such subsection, shall be exempt from reduction under any order issued under this part.”.
（c）税收豁免的选择性支付的免除。《1985年平衡预算和紧急赤字控制法案》第255条子条目（d）进行如下修改：
“（d）可退还的所得税抵免和某些选择性付款。
(1) 可退还的所得税抵免。
根据 1986 年《国内税收法》规定可退还税收抵免的规定向个人支付的款项应根据根据本部分发布的任何命令免于减免。
(2) 某些选择性付款。根据 1986 年《国内税收法》第48D条子条目(d)的选择向纳税人支付的款项，或纳税人根据该子条目段落(1)支付的款项，应根据本部分发布的任何命令免于减少。”。
(d) CONFORMING AMENDMENTS.—
(1) Paragraph (6) of section 46 of the Internal Revenue Code of 1986 is amended to read as follows:
“(6) the advanced manufacturing investment credit.”.
(2) Section 49(a)(1)(C) of such Code is amended—
(A) by striking ‘‘and’’ at the end of clause (iv),
(B) by striking the period at the end of clause (v) and inserting ‘‘, and’’, and
(C) by adding at the end the following new clause: ‘‘(vi) the basis of any qualified property (as defined in subsection (b)(2) of section 48D) which is part of an advanced manufacturing facility (as defined in subsection (b)(3) of such section).’’.
(3) Section 50(a)(2)(E) of such Code is amended by striking ‘‘or 48C(b)(2)’’ and inserting ‘‘48C(b)(2), or 48D(b)(5)’’.
(4) The table of sections for subpart E of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 48C the following new item:‘‘Sec. 48D. Advanced manufacturing investment credit.’’.
（d）适应性修改。
(1) 1986年《国内税收法》第46条段落（6）修改如下：
“（6）先进制造业投资退税。”。
(2) 该法第49(a)(1)(C)条被修订：
(A) 在条款(iv)末尾删去“和”，
(B) 删去条款(v)末尾的句号并增加“，和”，以及
(C) 在末尾添加以下新条款： “(vi) 任何合格资产（由第48D条子条目(b)(2) 所定义）的基础，该财产是先进制造设施（由该条款子条目(b)(3)所定义）的一部分。”。
(3) 第50(a)(2)(E)条，删除“或第48C(b)(2)条”并增加“第48C(b)(2)条或第48D(b)条”进行修订(5)''。
(4) 该法典第1章A分章IV部分E子部分进行修改，在与第48C条有关的项目之后增加以下新项目：“第48D条。先进制造业投资退税。”。
(e) BUDGETARY EFFECTS.—
(1) STATUTORY PAYGO SCORECARDS.—The budgetary effects of this section shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010 (2 U.S.C. 933(d)).
(2) SENATE PAYGO SCORECARDS.—The budgetary effects of this section shall not be entered on any PAYGO scorecard maintained for purposes of section 4106 of H. Con. Res. 71 (115th Congress).
(3) CLASSIFICATION OF BUDGETARY EFFECTS.—Notwithstanding Rule 3 of the Budget Scorekeeping Guidelines set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–217 and section 250(c)(8) of the Balanced Budget and Emergency Deficit Control Act of 1985, the budgetary effects of this section shall not be estimated—
(A) for purposes of section 251 of such Act;
(B) for purposes of an allocation to the Committee on Appropriations pursuant to section 302(a) of the Congressional Budget Act of 1974; and
(C) for purposes of paragraph (4)(C) of section 3 of the Statutory Pay-As-You-Go Act of 2010 as being included in an appropriation Act.
（e）预算影响
（1）法定PAYGO计分卡。本条中的预算影响不能由任一PAYGO计分卡基于《即现即付法案》第4条（d）进行评估。
（2）参议院的PAYGO计分卡。预算影响同样也不适用第115届国会的PAYGO计分卡机制。
(3) 预算影响的分类——尽管有着附属国会会议报告 105-217 的会议委员会联合解释性声明和1985 年《平衡预算和紧急赤字控制法》第 250(c)(8) 条两者所规制下产生的预算记分指南第 3 条的说明，本条预算影响不应做下列估计——
(A)为了本法第 251 条的目的；
(B)为了基于1974 年《国会预算法》第302(a)条分配给拨款委员会的某项额度；和
(C)为了2010 年《即收即付法》第3 (4)(C) 条的目的而列入拨款法案的拨款。
(f) EFFECTIVE DATE.—
(1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section shall apply to property placed in service after December 31, 2022, and, for any property the construction of which begins prior to January 1, 2023, only to the extent of the basis thereof attributable to the construction, reconstruction, or erection after the date of enactment of this Act.
(2) EXEMPTION OF ELECTIVE PAYMENTS FROM SEQUESTRATION.—The amendment made by sub-section (c) shall apply to any sequestration order issued under the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 900 et seq.) on or after December 31, 2022. (第88页)
（f）生效日期。
（1）总则。除段落(2)规定外，本条所做的修改适用于2022年12月31 日之后投入使用的资产，并且适用于在2023年1月1日之前开始建造的任何财产，但仅限范围内其依据可归因于本法颁布之日后的建造、重建或安装活动。
（2）税收豁免的选择性支付的免除。
子条目(c)所作的修正应适用于2022年12月31日或之后根据 1985 年《平衡预算和紧急赤字控制法案》拨款取消令。
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