This bill, titled the "Shipbuilding Investment and Workforce Act," proposes to amend the Internal Revenue Code of 1986, enabling the designation of specific areas as maritime prosperity zones that qualify for opportunity zone benefits. These zones are population census tracts identified by the Secretary of Commerce, in consultation with various federal officials including those from Defense and Transportation, as suitable for maritime industry operations. The Secretary of the Treasury then certifies these nominations, treating them as qualified opportunity zones distinct from existing low-income community designations. To qualify for tax benefits, investments within these newly designated areas must be substantially dedicated to a maritime industry , encompassing activities like shipbuilding, repair, and related support for vessels or port infrastructure, with specific NAICS codes provided as examples. The bill limits the total number of designated maritime prosperity zones to 100 nationwide at any given time. Furthermore, it establishes a new "qualified maritime prosperity fund" to facilitate these specialized investments, with the amendments taking effect after December 31, 2026.