Establishes a tax credit for investments in recycling infrastructure to boost domestic recycling capacities.
The Cultivating Investment in Recycling and Circular Local Economies Act of 2025, also known as the CIRCLE Act, amends the Internal Revenue Code to create a recycling property investment credit. This credit is intended to incentivize investments in recycling infrastructure, thereby promoting recycling and increasing the supply of domestically recycled materials. The credit is applicable to qualified recycling property and phases out over several years, starting at 100% and decreasing to 0% by 2037.
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