Protecting Circuit Boards and Substrates Act

The Protecting Circuit Boards and Substrates Act creates a new federal tax credit for businesses that purchase printed circuit boards manufactured in the United States. This credit allows companies to claim 25 percent of the cost they incur for these domestically fabricated electronic components, which are defined as layered structures connecting various electronic parts. The provision is designed to encourage the use of American-made circuit boards by making them more financially attractive for taxpayers. It will take effect for purchases made after December 31, 2025, and the Treasury Department will issue necessary regulations to implement the rule.