EGG SAVE Act of 2025

Summary#

The EGG SAVE Act of 2025 would add a new tax credit to the Internal Revenue Code. The credit pays a percentage of qualified equipment costs for in-ovo sex identification at commercial egg hatcheries. Qualified costs include buying the equipment, installing it, and making facility changes needed to use it. The equipment must be used at a commercial egg hatchery in the United States, use optical or non-optical technology to determine the sex of bird embryos before hatch, and have at least 95% accuracy. The credit rates are 50% for property placed in service in 2026, 40% in 2027, and 30% in 2028. The credit would be part of the general business credit, the tax basis of the property would be reduced by the credit amount, and the Secretary of the Treasury would set recapture rules if the property stops qualifying. The rule applies to property placed in service after December 31, 2025, and it does not apply to property placed in service after December 31, 2028. The bill was introduced on October 17, 2025, by Representative Nicole Malliotakis with several co-sponsors and was referred to the House Committee on Ways and Means.

What it means for you#

• If you operate a commercial egg hatchery, you may be able to claim a credit for buying and installing in-ovo sex identification equipment placed in service in 2026–2028.
• The credit can cover purchase costs, installation, and facility modifications, but the equipment must meet the accuracy and location rules in the bill.
• If you claim the credit, the taxable basis of that equipment is reduced by the credit, and you could face recapture if the equipment stops qualifying or if you stop operating the hatchery.
• If you do not operate a commercial hatchery, the bill likely has no direct effect on you.

Expenses#

• Qualified expenditures listed in the bill: purchase of qualified in-ovo sex identification equipment, installation of that equipment, and necessary facility modifications.
• Applicable credit percentages: 50% for property placed in service in 2026, 40% for 2027, 30% for 2028.
• Effective and timing rules: applies to property placed in service after December 31, 2025, and does not apply to property placed in service after December 31, 2028.
• No publicly available information on projected federal budget costs or fiscal estimates is included in the provided bill text and metadata.

Proponents' View#

No publicly available information on supporters' statements or arguments appears in the provided bill text or metadata. The bill was introduced by Representative Nicole Malliotakis with several co-sponsors.

Opponents' View#

No publicly available information on opponents' statements or arguments appears in the provided bill text or metadata.