A Democratic bill with 1 Republican cosponsor · See the cosponsor
Last activity — Read twice and referred to the Committee on Finance.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill, titled the "Protecting Circuit Boards and Substrates Act," aims to amend the Internal Revenue Code of 1986. It seeks to provide financial incentives for the domestic production of printed circuit boards. Specifically, it establishes a new credit for taxpayers who purchase or acquire printed circuit boards fabricated within the United States. This credit is set at 25 percent of the amount paid or incurred. The changes are intended to apply to amounts paid or incurred after December 31, 2025.
Yes· 3 of 7
- Scored +5
Does this cut taxes for small businesses?
The bill provides a 25 percent tax credit for the purchase or acquisition of domestically fabricated printed circuit boards.
- Scored +5
Would business owners be better off under this?
Business owners in the manufacturing and electronics sectors benefit from the 25 percent tax credit on domestic purchases.
- Scored +4
Is this likely to create jobs?
By incentivizing domestic production of circuit boards, the bill aims to support the growth of the US manufacturing sector.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Financial Incentive for Domestic Manufacturing: Taxpayers can receive a credit equal to 25 percent of the amount paid for printed circuit boards that are fabricated in the United States (Section 2(a)). This provides a direct economic incentive to support American-made electronics components.
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Clarification of Manufacturing Standards: The bill provides a specific definition for what constitutes a "fabricated" printed circuit board, which involves using raw materials to manufacture a connected composite structure (Section 2(a)(b)(1)). This creates a clear standard for what qualifies for the incentive.
Potential Negative Impacts for People
- No negative impacts or burdens are explicitly stated in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Economy And Finance
- Does this cut taxes for small businesses? — The bill provides a 25 percent tax credit for the purchase or acquisition of domestically fabricated printed circuit boards. Does this make it easier to run a small business? — Small businesses involved in electronics assembly can utilize this 25 percent credit to offset the costs of domestic components. Is this likely to create jobs? — By incentivizing domestic production of circuit boards, the bill aims to support the growth of the US manufacturing sector. Is this likely to grow the economy? — The tax credit is designed to stimulate domestic manufacturing activity and investment in the electronics industry.
- Demographic And Interest Groups
- Would business owners be better off under this? — Business owners in the manufacturing and electronics sectors benefit from the 25 percent tax credit on domestic purchases. Would union members be better off under this? — Increased domestic manufacturing demand may lead to more jobs for domestic workers.
- National Security And Foreign Policy
- Does this better protect the country from computer attacks? — Strengthening the domestic supply chain for circuit boards can reduce reliance on foreign electronic components.
- 5/19/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
James JusticeRepublican · West Virginia