Port Crane Tax Credit Act of 2025

This bill creates two new federal tax credits to support U.S. port crane manufacturing. It offers a 25% tax credit for businesses investing in new port crane manufacturing facilities (e.g., buildings, equipment) and a production credit of 40% or 60% of the sale price for port cranes sold domestically, with the higher rate requiring 90% U.S.-made component materials. The credits apply to facilities and production through 2035, directly affecting manufacturers of port cranes, their components, or related equipment located in the U.S. The legislation specifies exact definitions for "port crane" (e.g., gantry cranes at ports) and "component materials" to determine eligibility.