[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4128 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 4128

   To amend the Internal Revenue Code of 1986 to expand the advanced 
 manufacturing production credit to include distribution transformers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 25, 2025

Mr. Fry (for himself and Ms. Davids of Kansas) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to expand the advanced 
 manufacturing production credit to include distribution transformers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Credit Incentives for Resilient 
Critical Utility Infrastructure and Transformers Act'' or the ``CIRCUIT 
Act''.

SEC. 2. EXPANSION OF ADVANCED MANUFACTURING PRODUCTION CREDIT TO 
              INCLUDE DISTRIBUTION TRANSFORMERS.

    (a) In General.--Section 45X of the Internal Revenue Code of 1986 
is amended--
            (1) in subsection (b)(1)--
                    (A) in subparagraph (L)(ii), by striking ``and'' at 
                the end,
                    (B) in subparagraph (M), by striking the period at 
                the end and inserting ``, and'', and
                    (C) by adding at the end the following new 
                subparagraph:
                    ``(N) in the case of any distribution transformer, 
                an amount equal to 10 percent of the costs incurred by 
                the taxpayer with respect to production of such 
                transformer.'', and
            (2) in subsection (c)--
                    (A) in paragraph (1)(A)--
                            (i) in clause (iv), by striking ``and'' at 
                        the end,
                            (ii) in clause (v), by striking the period 
                        at the end and inserting ``, and'', and
                            (iii) by adding at the end the following 
                        new clause:
                            ``(vi) any distribution transformer.'', and
                    (B) by adding at the end the following new 
                paragraph:
            ``(7) Distribution transformer.--The term `distribution 
        transformer' has the same meaning given such term under section 
        321(35) of the Energy Policy and Conservation Act (42 U.S.C. 
        6291(35)).''.
    (b) Effective Date.--The amendments made by this section shall 
apply to components produced and sold after the date which is 90 days 
after the date of enactment of this Act.
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