Establishes a domestic cotton consumption credit to encourage the use of American-grown cotton.

The Buying American Cotton Act of 2025 amends the Internal Revenue Code to establish a domestic cotton consumption credit. This credit is designed to encourage the consumption of cotton that originated in the United States and products made from such cotton. The credit is calculated based on the volume of qualified cotton in an eligible article, the applicable percentage, and the applicable cotton market price. The act defines "qualified cotton" as extra long staple cotton or upland cotton grown in the United States.

Establishes a domestic cotton consumption credit to encourage the use of American-grown cotton.

The Buying American Cotton Act of 2025 amends the Internal Revenue Code to establish a domestic cotton consumption credit. This credit is designed to encourage the consumption of cotton that originated in the United States and products made from such cotton. The credit is calculated based on the volume of qualified cotton in an eligible article, the applicable percentage, and the applicable cotton market price. The act defines "qualified cotton" as extra long staple cotton or upland cotton grown in the United States.