Protecting Circuit Boards and Substrates Act

This bill would create a new federal tax credit for buying printed circuit boards made in the United States. A taxpayer could claim a credit equal to 25 percent of the amount paid during the tax year to purchase or acquire printed circuit boards fabricated in the United States. The credit would be part of the general business credit. The Treasury Secretary, working with the Secretaries of Commerce and Labor, would issue rules to carry it out. The credit would apply to amounts paid after December 31, 2025.

Full text and official record on Congress.gov

Sponsors

• Ruben Gallego Democrat sponsor
• 1 cosponsors