# 119-s-448: CIRCUIT Act

119-s-448, CIRCUIT Act, is a 119th Congress bill sponsored by Sen. Moran, Jerry [R-KS] (R-KS); status introduced; PRIA reads it as touching household money (as of 2026-06-03).

- Canonical: https://policyrisk.com/legislation/119-s-448
- As of: 2026-06-03
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-448
- Congress: 119
- Title: CIRCUIT Act
- Status: introduced
- Introduced: 2025-02-06
- Sponsor: Sen. Moran, Jerry [R-KS] (R-KS)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-06-03

## Summary

**This bill would add a 10% production tax credit for distribution transformers to the existing advanced manufacturing credit.** It aims to encourage U.S. production of distribution transformers by expanding section 45X to explicitly cover those items and by tying the term to the Energy Policy and Conservation Act for consistency. - Manufacturers: Producers of distribution transformers could claim a credit equal to 10 percent of their production costs for each transformer they make and sell. - Legal clarity for taxpayers: The bill adds “distribution transformer” to the list of eligible property and defines the term by referencing section 321(35) of the Energy Policy and Conservation Act. - Timing: The expanded credit would apply only to components produced and sold after the date that is 90 days following enactment.

## Cosponsors (1)

- Sen. Cortez Masto, Catherine [D-NV] (D-NV), 2025-02-06T00:00:00.000Z

## Provisions PRIA read

- Tax credit for distribution transformer makers: benefit, high. If enacted, manufacturers of distribution transformers would be able to claim a production tax credit equal to 10% of their production costs. The credit would apply only to transformers produced and sold after the date that is 90 days after enactment. The bill would define "distribution transformer…

## Related bills

- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026
- 119-s-2354: Commerce, Justice, Science, and Related Agencies Appropriations Act, 2026
- 119-s-1748: Kids Online Safety Act
- 119-s-3265: Improve and Enhance the Work Opportunity Tax Credit Act
- 119-s-1260: Rural Housing Service Reform Act of 2025

## Sources
- [119-s-448 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/448)

## Related
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3923)
- [119-s-2354: Commerce, Justice, Science, and Related Agencies Appropriations Act, 2026](https://policyrisk.com/legislation/119-s-2354)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-3265: Improve and Enhance the Work Opportunity Tax Credit Act](https://policyrisk.com/legislation/119-s-3265)
- [119-s-1260: Rural Housing Service Reform Act of 2025](https://policyrisk.com/legislation/119-s-1260)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-448 (as of 2026-06-03).