3.0.0 448 2026-06-01T18:44:02Z 2026-06-01T18:44:02Z Senate S S 2025-02-06 119 https://www.congress.gov/bill/119th-congress/senate-bill/448 ssfi00 Finance Committee Senate Standing Referred To 2025-02-06T17:59:29Z CIRCUIT Act 119 4128 HR 2025-06-25 Referred to the House Committee on Ways and Means. Identical bill CRS 2025-02-06 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2025-02-06 Introduced in Senate IntroReferral 10000 9 Library of Congress M000934 Sen. Moran, Jerry [R-KS] Jerry Moran R KS N C001113 Sen. Cortez Masto, Catherine [D-NV] Catherine Cortez Masto D NV 2025-02-06 True Taxation Taxation 2025-05-05T17:05:01Z 00 2025-02-06 Introduced in Senate 2026-06-01T18:39:47Z Credit Incentives for Resilient Critical Utility Infrastructure and Transformers Act or the CIRCUIT Act

This bill expands the advanced manufacturing production tax credit to include up to 10% of the cost to produce transformers that have an input voltage of 34.5 kilovolts or less, have an output voltage of 600 volts or less, and are rated for operation at a frequency of 60 hertz (i.e., distribution transformers).

As background, the advanced manufacturing production tax credit (part of the general business tax credit) allows a tax credit for certain component parts (e.g., battery cells, solar modules, and inverters) and critical minerals (e.g., aluminum, lithium, and nickel) that are produced in the United States or a U.S. possession and sold generally to an unrelated third party for use in clean energy equipment. (Some exceptions apply.)

]]> CIRCUIT Act Display Title 45 CIRCUIT Act 2025-03-12T02:23:33Z Short Title(s) as Introduced 101 CIRCUIT Act 2025-03-12T02:23:27Z Introduced in Senate IS Short Title(s) as Introduced 101 Credit Incentives for Resilient Critical Utility Infrastructure and Transformers Act 2025-03-12T02:23:27Z Introduced in Senate IS Official Title as Introduced 6 A bill to amend the Internal Revenue Code of 1986 to expand the advanced manufacturing production credit to include distribution transformers. 2025-03-12T02:18:23Z Introduced in Senate IS Introduced in Senate 2025-02-06T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119s448is/xml/BILLS-119s448is.xml 2025-02-06 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.