The Bring Entrepreneurial Advancements to Consumers Here in North America Act (H.R. 5649) would offer tax incentives for manufacturers currently abroad to bring their activities back to the U.S. Incentives would include treating qualified nonresidential real property (i.e., a factory) as 20-year property for depreciation purposes and allowing full and permanent expensing for property placed in service in qualified property. A similar measure introduced last year went nowhere in Congress. #IdeaoftheDay