S. 5346 — EGG SAVE Act of 2026

This section establishes a new layer operation efficiency equipment credit as part of the general business credit under section 38. The credit equals 50 percent of qualified expenditures for in-ovo sex identification equipment placed in service in calendar year 2027, 40 percent in 2028, and 30 percent in 2029, at commercial egg hatchery facilities in the United States. It applies to property placed in service after December 31, 2026, and terminates for property placed in service after December 31, 2029.