TABLE OF CONTENTS: Title I: Promotion of Economic Growth in the Manufacturing Sector Title II: Progressive Capital Gain Rates Title III: Research and Experimentation Title IV: Employer-Provided Educational Assistance Manufacturing Revitalization Incentives Act of 1993 - Title I: Promotion of Economic Growth in the Manufacturing Sector - Amends the Internal Revenue Code to allow an additional depreciation deduction under the accelerated cost recovery system of 15 percent of the purchase price of new qualified manufacturing equipment. Makes such allowance an adjustment in computing alternative minimum taxable income for depreciation purposes. Increases the percentage allowed in the declining balance depreciation method for certain property placed in service after January 31, 1993. Eliminates the adjusted current earnings depreciation adjustment under the alternative minimum tax for property placed in service on or after February 1, 1993. Excludes automobiles from the classification of five-year property under such depreciation system and imposes a weight requirement on trucks to be so classified. Alters the depreciation schedule for such vehicles and increases the cap on the amount of allowable depreciation. Title II: Progressive Capital Gains Rates - Replaces the present law maximum marginal rate of the capital gains tax with a progressive rate system for noncorporate taxpayers. Extends the holding period required for long-term capital gain treatment from more than one year to more than five years. Revises the recapture rules on depreciable real property. Title III: Research and Experimentation - Makes permanent the tax credit for increasing research activities and the rules on the allocation of research and experimental expenditures. (Currently, such credit expires on June 2, 1992, and such rules expire on August 1, 1992.) Title IV: Employer-Provided Educational Assistance - Makes permanent the tax exclusion for educational assistance provided by an employer. Increases and provides an inflation adjustment for the dollar limitation on such exclusion.