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119-s-4569119th CongressWALLET

Protecting Circuit Boards and Substrates Act

Sponsored By: Senator Gallego, Ruben [D-AZ]

Introduced

Summary

Domestic production of printed circuit boards would get a 25% nonrefundable tax credit when purchased by U.S. taxpayers. The change aims to make domestically fabricated PCBs more attractive and strengthen U.S. electronics supply chains.

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  • Businesses that buy printed circuit boards would receive a 25% nonrefundable credit for amounts paid for PCBs fabricated in the United States.
  • U.S. PCB manufacturers could see higher demand because buyers get a direct tax incentive to choose domestically fabricated boards.
  • The Treasury must issue regulations in consultation with the Commerce and Labor departments, the credit is added to the general business credit, and it applies to amounts paid after Dec. 31, 2025.

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Bill Overview

Analyzed Economic Effects

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

Tax credit for U.S. circuit boards

If enacted, businesses that buy printed circuit boards made in the United States would be able to claim a tax credit of 25%. The credit would apply to amounts paid or incurred after December 31, 2025. The credit would be nonrefundable and would count as part of the general business credit. The Treasury, with the Commerce and Labor Departments, would issue rules and guidance and the bill defines which boards qualify as 'fabricated' and what a 'printed circuit board' means.

Sponsors & CoSponsors

Sponsor

Gallego, Ruben [D-AZ]

AZ • D

Cosponsors

  • Sen. Justice, James C. [R-WV]

    WV • R

    Sponsored 5/19/2026

Roll Call Votes

No roll call votes available for this bill.

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