What does Preamble of Protecting Circuit Boards and Substrates Act do?

This bill, formally titled 'A bill to amend the Internal Revenue Code of 1986 to provide incentives for the domestic production of printed circuit boards,' aims to modify the Internal Revenue Code.

What does SHORT TITLE. of Protecting Circuit Boards and Substrates Act do?

This bill is formally titled the Protecting Circuit Boards and Substrates Act.

What does CREDIT FOR PURCHASE OR ACQUISITION OF PRINTED CIRCUIT BOARDS of Protecting Circuit Boards and Substrates Act do?

This section amends the Internal Revenue Code of 1986 to establish a credit for the purchase or acquisition of printed circuit boards manufactured in the United States. The credit is equal to 25 percent of the amount paid or incurred for qualifying printed circuit boards. The term 'fabricated' is defined as the use of raw materials to manufacture a connected composite structure featuring electrically conductive and non-conductive elements. A 'printed circuit board' is defined as a composite structure of layered electrically conductive and non-conductive materials that provides interconnections and electrical connections. The Secretary of the Treasury is required to promulgate regulations and guidance to carry out this section, in consultation with the Secretaries of Commerce and Labor. The amendments apply to amounts paid or incurred after December 31, 2025.

Back to bills

Protecting Circuit Boards and Substrates Act

Last updated: 5/19/2026 · Introduced: 5/19/2026

Author: Ruben Gallego (D-AZ)

TL;DR (AI)

This bill creates a tax credit equal to 25% of the cost for purchasing printed circuit boards manufactured in the United States.
The legislation defines key terms like 'printed circuit board' and 'fabricated' to clarify eligibility for the tax credit.
The tax credit applies to purchases made after December 31, 2025, and requires the Treasury Secretary to issue related regulations.

119th Congressin committeeOfficial page

Verified Votes

No verified votes yet.

Community Votes

No community votes yet. Be the first!

Voting as guest · Sign in for verified votes

Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

Click "Show details" to explore individual sections. Use the community vote above or visit All Sections to vote per section.

Read official text

Want the full experience?

Create a free account to cast verified votes on each section, get a personalized summary, and track your voting history.

Create Free Account