This bill, titled the "Port Crane Tax Credit Act of 2025," aims to stimulate the domestic manufacturing of port cranes and their critical components through new tax incentives. It introduces two distinct credits: a Port Crane Manufacturing Facility Investment Credit and a Port Crane Production Credit , both designed to bolster the United States' industrial capacity in this sector. The Port Crane Manufacturing Facility Investment Credit offers a 25 percent credit on qualified investments made in facilities primarily dedicated to constructing, repairing, or manufacturing components for port cranes within the United States. This credit applies to tangible, depreciable property integral to the facility's operation, including most buildings and structural components. Taxpayers can elect to receive this credit as a direct payment, and it is transferable, but it will not apply to property placed in service after December 31, 2035. Additionally, the bill establishes a Port Crane Production Credit for each port crane produced in the United States and sold to an unrelated party. The credit amount is 40 percent of the sale price, increasing to 60 percent if 90 percent of the crane's component materials are domestically produced. This production credit will begin to phase out in 2035 and fully terminate after 2036, also offering elective payment and transferability options to eligible taxpayers.