The Protecting Circuit Boards and Substrates Act would create a new federal tax credit worth 25 percent of the costs that businesses pay to purchase or acquire printed circuit boards manufactured in the United States. This incentive is designed to encourage domestic production of these critical electronic components by making it more affordable for companies to buy American-made circuit boards rather than imported alternatives. The credit would apply to circuit boards fabricated in the United States using raw materials to create the layered conductive and non-conductive structures that form the foundation of modern electronics. The tax benefit would take effect for purchases made after December 31, 2025, and would be administered by the Internal Revenue Service in consultation with the Commerce and Labor departments. The bill was introduced in May 2026 and targets manufacturers, electronics companies, and other businesses that use printed circuit boards in their products or operations.
Take Action
Your position
Add a comment
to comment on this bill.
Annotate the text
Highlight any passage on the Summary or Full Text tab to attach a note. Annotations appear on the Annotations tab.