Former President Donald Trump unveiled several new manufacturing proposals at a rally in Savannah, Georgia, on Tuesday, part of an effort to sharpen his economic platform as Vice President Kamala Harris prepares a new policy rollout of her own. The Republican presidential nominee said if he were elected, he would reward U.S.-based manufacturers with expanded research and development tax credits, which would allow businesses to "write off 100% of the cost of heavy machinery and other equipment in the first year." If implemented, this proposal would reverse a major component of Trump's 2017 Tax Cuts and Jobs Act, which phased out traditional R&D tax credits. Starting in 2022, businesses were no longer allowed to write off their R&D expenses the sa