The Building Ships in America Act of 2025 aims to strengthen the national defense and economic security of the United States by enhancing support for American vessels, ports, shipyards, and the maritime workforce through revised tax policies. The legislation seeks to encourage investment in domestic maritime activities, ensuring that the U.S. maritime industry remains competitive and secure. Central to the Act is the introduction of the United States Vessel Investment Credit, which offers taxpayers a tax credit for investments in qualified vessels, starting at a base percentage of 33%.