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Shipbuilding Investment and Workforce Act
Introduced Jul 23, 2026 · Last action Jul 23, 2026 — Referred to the House Committee on Ways and Means.
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Summary
This legislation is called the Shipbuilding Investment and Workforce Act. Referred to the House Committee on Ways and Means.
Full bill text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9911 Introduced in House (IH)]
<DOC>
119th CONGRESS
2d Session
H. R. 9911
To amend the Internal Revenue Code of 1986 to allow maritime prosperity
zones to be designated as qualified opportunity zones, and for other
purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
July 23, 2026
Mr. Kelly of Pennsylvania (for himself and Mr. Moran) introduced the
following bill; which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to allow maritime prosperity
zones to be designated as qualified opportunity zones, and for other
purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Shipbuilding Investment and
Workforce Act''.
SEC. 2. MARITIME PROSPERITY ZONES DESIGNATED AS QUALIFIED OPPORTUNITY
ZONES.
(a) In General.--Section 1400Z-1 of the Internal Revenue Code of
1986 is amended by adding at the end the following new subsection:
``(f) Maritime Prosperity Zones.--
``(1) In general.--Notwithstanding any other provision of
this section, a population census tract that is a maritime
prosperity zone that is designated as a qualified opportunity
zone under paragraph (2) shall be treated as a qualified
opportunity zone for purposes of this subchapter.
``(2) Designation.--For purposes of paragraph (1), a
population census tract that is a maritime prosperity zone is
designated as a qualified opportunity zone if--
``(A) the Secretary of Commerce--
``(i) in consultation with the appropriate
officials, nominates the tract for designation
as a qualified opportunity zone, and
``(ii) notifies the Secretary in writing of
such nomination, and
``(B) the Secretary certifies such nomination and
designates such tract as a qualified opportunity zone.
``(3) Definitions.--For purposes of this subsection--
``(A) Maritime prosperity zone.--The term `maritime
prosperity zone' means a population census tract that
is determined by the Secretary of Commerce, in
consultation with the appropriate officials, to be an
appropriate site for the operation of a maritime
industry.
``(B) Appropriate officials.--The term `appropriate
officials' means--
``(i) the Secretary of Defense,
``(ii) the Secretary of the Navy,
``(iii) the Secretary of Transportation,
``(iv) the United States Trade
Representative, and
``(v) the Director of the Office of
Management and Budget.
``(4) Special rules.--
``(A) Treatment of property and trade or business
with respect to maritime prosperity zones.--
``(i) In general.--For purposes of this
subchapter, in the case of a population census
tract which is designated as a qualified
opportunity zone solely by reason of paragraph
(2)--
``(I) property shall not be treated
as qualified opportunity zone business
property (as defined in section 1400Z-
2(d)(2)(D)) with respect to such
qualified opportunity zone unless
substantially all of the use of such
property, during substantially all of
the holding period for such property,
is in connection with a maritime
industry, and
``(II) a trade or business shall
not be treated as a qualified
opportunity zone business (as defined
in section 1400Z-2(d)(3)) with respect
to such qualified opportunity zone
unless substantially all of the
operation of such trade or business is
in connection with a maritime industry.
``(ii) Maritime industry.--For purposes of
this subsection--
``(I) In general.--The term
`maritime industry' means any industry
which is determined by the Secretary to
support, directly or indirectly, the
construction, reconstruction, repair,
rehabilitation, or refurbishment of
shipyards, ports, harbor facilities, or
vessels.
``(II) Certain industries
included.--Except as otherwise provided
by the Secretary, any industry assigned
one of the following codes under the
2022 North American Industry
Classification System shall be treated
as a maritime industry:
``(aa) 332 (Fabricated
Metal Product Manufacturing).
``(bb) 3366 (Ship and Boat
Building).
``(cc) 336611 (Ship
Building and Repairing).
``(dd) 333923 (Overhead
Traveling Crane, Hoist, and
Monorail System Manufacturing).
``(ee) 334511 (Search,
Detection, Navigation,
Guidance, Aeronautical, and
Nautical System and Instrument
Manufacturing).
``(ff) 4883 (Support
Activities for Water
Transportation).
``(gg) 483111 (Deep Sea
Freight Transportation).
``(hh) 483113 (Coastal and
Great Lakes Freight
Transportation).
``(ii) 483211 (Inland Water
Freight Transportation).
``(jj) 541330 (Engineering
Services).
``(B) Limitations.--
``(i) In general.--The number of population
census tracts that are maritime prosperity
zones that may be designated as qualified
opportunity zones under paragraph (2) at any
time may not exceed 100.
``(ii) Limitation on number of low-income
community designations unchanged.--A population
census tract that is a maritime prosperity zone
that is designated as a qualified opportunity
zone under paragraph (2) shall not be taken
into account in determining the limitation
under subsection (d).''.
(b) Basis Increase for Investments in Qualified Maritime Prosperity
Funds.--Section 1400Z-2(b)(2) of such Code (as amended by section
70421(c)(2) of Public Law 119-21) is amended--
(1) in subparagraph (B)(iii)(I), by inserting ``or a
qualified maritime prosperity fund'' after ``qualified rural
opportunity fund'', and
(2) by adding at the end the following new subparagraph:
``(D) Qualified maritime prosperity fund.--For
purposes of subparagraph (B)(iii), the term `qualified
maritime prosperity fund' has the same meaning given
the term `qualified rural opportunity fund', determined
by substituting `maritime prosperity zone (as defined
in section 1400Z-1(f)(3)(A))' for `qualified
opportunity zone comprised entirely of a rural area'
each place it appears.''.
(c) Conforming Amendments.--
(1) Section 1400Z-1(d)(1) of such Code is amended by
striking ``under this section'' and inserting ``under
subsection (b)''.
(2) Section 1400Z-1(e)(2) of such Code is amended--
(A) by striking ``under this section'' and
inserting ``under subsection (b) or (f)(2)'', and
(B) by striking ``subsection (b)(1)(B)'' and
inserting ``subsection (b)(1)(B) or (f)(2)(B) (as the
case may be)''.
(d) Effective Date.--The amendments made by this section shall take
effect beginning after December 31, 2026.
(e) Deadline To Begin Nomination and Notification Process.--Not
later than July 1, 2027, the Secretary of Commerce shall begin the
nomination and notification process referred to in clauses (i) and (ii)
of section 1400Z-1(f)(2)(A) of the Internal Revenue Code of 1986 (as
added by subsection (a)).
<all>Official legislative text sourced from the public record (cached on CivicsHQ).
Official source
View the original bill, actions, and full legislative record on Congress.gov.
Status
In Committee
- 1Introduced
- 2Committee
- 3Floor
- 4Passed
- 5Signed
Timeline reflects current normalized status only. Full action history is not yet stored in the API.
Sponsors
- Rep. Kelly, Mike [R-PA-16]RHousePA
Cosponsors
Votes
Voting records are not yet available for this bill.