Bill · S. 4569· Senate(119-S-4569)
Protecting Circuit Boards and Substrates Act
- Introduced
- 5/19/2026
- Last activity
- 5/19/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Ruben Gallego
- Cosponsors
- - 0 - 1
- 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
Does this cut taxes for small businesses?+5
The bill provides a 25 percent tax credit for the purchase or acquisition of domestically fabricated printed circuit boards.
Would business owners be better off under this?+5
Business owners in the manufacturing and electronics sectors benefit from the 25 percent tax credit on domestic purchases.
Is this likely to create jobs?+4
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. Hover a score for the reason it gave.
- Economy And Finance
- Reduces Small Business Taxes+5Improves Small Business Support+4Increases Job Creation+4Improves Economic Growth+3
- Demographic And Interest Groups
- Good For Business Owners+5Good For Union Workers+3
- National Security And Foreign Policy
- Improves Cybersecurity Defense+2
- 5/19/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
James JusticeRepublican · West Virginia