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119-hr-6827119th CongressWALLET

All American Metal Act

Sponsored By: Representative Vindman, Eugene Simon [D-VA-7]

Introduced

Summary

Expands the advanced manufacturing production credit to cover recycled copper purified to at least 99.9% copper by mass. This change would make high-purity recycled copper eligible as a component under section 45X of the Internal Revenue Code and apply to components produced and sold in taxable years beginning after December 31, 2024.

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  • Manufacturers of eligible components could claim the advanced manufacturing production credit when their components include recycled copper that meets the 99.9% purity standard.
  • Recyclers and secondary copper producers that purify copper to 99.9% may see greater demand because their product becomes eligible for use in credit-eligible components.
  • The amendment updates the list of materials in section 45X(c)(6) to explicitly add recycled, high-purity copper rather than changing the credit's dollar amounts.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax credit for recycled copper

This bill would expand the federal advanced manufacturing production tax credit (Section 45X) to include recycled copper as an eligible component. Eligible copper would be copper produced from recycled materials and purified to at least 99.9 percent copper by mass. The change would apply to components produced and sold in taxable years beginning after December 31, 2024. Manufacturers and other taxpayers who claim Section 45X would be able to lower their tax bills for qualifying recycled copper components.

Sponsors & CoSponsors

Sponsor

Vindman, Eugene Simon [D-VA-7]

VA • D

Cosponsors

  • Del. Moylan, James C. [R-GU-At Large]

    GU • R

    Sponsored 12/17/2025

  • Rep. Lawler, Michael [R-NY-17]

    NY • R

    Sponsored 12/17/2025

Roll Call Votes

No roll call votes available for this bill.

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