American Jobs Act of 2013

[AI summary unavailable — showing source text] American Jobs Act of 2013 - Prohibits the use of funds made available by this Act for a project for the construction, alteration, maintenance, or repair of a public building or public work unless all of the iron, steel, and manufactured goods used in such project are produced in the United States (Buy American). Waives such prohibition in cases where: (1) the prohibition would be inconsistent with the public interest; (2) iron, steel, and the relevant manufactured goods are not produced in the United States in sufficient and reasonably available quantities of a satisfactory quality; or (3) inclusion of iron, steel, and manufactured goods produced in the United States will increase the cost of the overall project by more than 25%. Requires all laborers and mechanics employed by contractors and subcontractors on federally-assisted projects to be paid wages at the locally prevailing rates (Davis-Bacon Act). Amends the Internal Revenue Code to: (1) restore the making work pay tax credit in 2014, and (2) extend the additional allowance for depreciation (bonus depreciation) for 3 years. Amends the Small Business Investment Act of 1958 to increase from $2 million to $5 million through FY2…