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S 448119th CongressIntroduced

CIRCUIT Act

Introduced: Oct 28, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs

Expands the advanced manufacturing production credit to include distribution transformers.

Key Points

  • 1Adds 10% tax credit for distribution transformer production costs
  • 2Amends Internal Revenue Code Section 45X
  • 3Defines distribution transformers using Energy Policy and Conservation Act
  • 4Effective 90 days after enactment
  • 5Aims to support domestic transformer manufacturing

Impact Areas

Energy infrastructureManufacturing industryTax policySupply chain resilience
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