The Commercial Space Federation (CSF) strongly supports H.R. 8959/S. 4750, the Semiconductor Superiority Act, which clarifies that the existing Section 48D Advanced Manufacturing Investment Credit applies to semiconductor manufacturing facilities in low Earth orbit. With terrestrial chip fabrication approaching the physical limits of gravity and China already pursuing orbital fabrication aboard Tiangong, CSF urges the Senate Finance and House Ways & Means Committees to favorably advance this bill.