The Protecting Circuit Boards and Substrates Act provides a tax credit for purchasing printed circuit boards made in the United States.
The Protecting Circuit Boards and Substrates Act amends the Internal Revenue Code to offer a tax credit for the purchase or acquisition of printed circuit boards manufactured in the United States. The credit amounts to 25 percent of the purchase or acquisition cost for each taxable year. This credit aims to incentivize domestic production of printed circuit boards, which are composite structures of layered electrically conductive and non-conductive materials. The amendments apply to amounts paid or incurred after December 31, 2025.
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