Sens. Gallego and Justice Introduce Bipartisan Bill to Give 25% Tax Credit for U.S. Made Circuit Boards
This bill was introduced in the Senate and is currently being reviewed by the Committee on Finance. It is still in the early stages of the lawmaking process and has no upcoming votes scheduled. The bill is considered active as it waits for the committee to decide on its next steps.
The bill has support from both parties and focuses on a popular goal of bringing manufacturing back to the U.S., but it is still in the early stages of the lawmaking process.
This bill’s path across every version that has carried it.
Reintroduced
Reintroduced from H.R. 3249 (118th), which died when its Congress ended.
H.R. 3249 (118th) →Scores run from -100 (strongly harmful) to +100 (strongly beneficial) for each group, combining impact, certainty, scope, and duration ratings of 1-5. How impact scoring works
Small businesses that manufacture electronics, defense products, or technology hardware would get a 25% tax credit when they buy circuit boards made in the U.S. This lowers their component costs and makes domestically sourced parts more competitive with cheaper imports. However, only businesses that specifically purchase U.S.-fabricated boards benefit, limiting the scope to a subset of small manufacturers and tech firms.
“the printed circuit board credit for any taxable year is an amount equal to 25 percent of the amount paid or incurred by the taxpayer during such taxable year for the purchase or acquisition of printed circuit boards which are fabricated in the United States.”
Read twice and referred to the Committee on Finance.
Sent to a congressional committee for expert review. The committee decides whether this bill moves forward.
Introduced in Senate
The bill was officially filed and given a number. It now enters the legislative queue.
Senators Jim Justice and Ruben Gallego introduced legislation to incentivize domestic manufacturing of printed circuit boards (PCBs) through a 25% tax credit. The bill aims to reduce reliance on foreign supply chains, particularly from China, and secure the microelectronics ecosystem.
The Protecting Circuit Boards and Substrates Act was introduced in the Senate to provide financial incentives for domestic electronics manufacturing. Key provisions include a 25% tax credit for buyers of U.S.-fabricated circuit boards and a $3 billion grant program for facility construction.
No votes or related bills recorded for this bill yet.
Document Type
Congressional Bill
Official Title
Protecting Circuit Boards and Substrates Act
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