CIRCUIT Act

Senate Bill

S. 448

119th Congress

CIRCUIT Act

In Committee

Introduced:Feb 6, 2025

Primary Sponsor

Jerry Moran

Senator

Republican

KS

Cosponsors

1

Quick Stats

Policy Area

Taxation

Summary

This bill expands an existing tax credit for advanced manufacturing to include companies that produce distribution transformers. Distribution transformers are electrical devices that reduce high-voltage electricity to lower voltages for use in homes and businesses. Companies that manufacture these transformers would receive a tax credit equal to 10 percent of their production costs.

Latest Action

Read twice and referred to the Committee on Finance.

SponsorJerry Moran (R-KS)

Introduced2/6/2025

StatusRead twice and referred to the Committee on Finance.

ChamberSenate

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Vote Prediction

CIRCUIT Act

This bill expands an existing tax credit for advanced manufacturing to include companies that produce distribution transformers. Distribution transformers are electrical devices that reduce high-voltage electricity to lower voltages for use in homes and busine

Community Breakdown

Pass

0%

Fail

0%

0 predictions

This bill expands an existing tax credit for advanced manufacturing to include companies that produce distribution transformers. Distribution transformers are electrical devices that reduce high-voltage electricity to lower voltages for use in homes and businesses. Companies that manufacture these transformers would receive a tax credit equal to 10 percent of their production costs.

Bill Number: 448
Sponsor: Jerry Moran (R-KS)
Introduced: 2/6/2025
Status: Read twice and referred to the Committee on Finance.
Policy Area: Taxation

Data from Congress.gov

AI-generated summary

Fact Sheet

Title: CIRCUIT Act
Bill Number: 448
Sponsor: Jerry Moran (R-KS)
Status: Read twice and referred to the Committee on Finance.
Introduced: 2/6/2025
Summary: This bill expands an existing tax credit for advanced manufacturing to include companies that produce distribution transformers. Distribution transformers are electrical devices that reduce high-voltage electricity to lower voltages for use in homes and businesses. Companies that manufacture these t

Data from Congress.gov

AI Summary

Plain-English explanation of this bill

This bill expands an existing tax credit for advanced manufacturing to include companies that produce distribution transformers. Distribution transformers are electrical devices that reduce high-voltage electricity to lower voltages for use in homes and businesses. Companies that manufacture these transformers would receive a tax credit equal to 10 percent of their production costs.

Last updated: 3/5/2026

Key Points

Main provisions of the bill

The bill adds distribution transformers to the list of products eligible for the advanced manufacturing production tax credit under Section 45X of the tax code.
Manufacturers would receive a tax credit worth 10 percent of the costs they incur to produce distribution transformers.
Distribution transformers are devices that convert high-voltage electricity from power lines into lower voltages suitable for homes and businesses.
The tax credit would apply to transformers produced and sold starting 90 days after the bill becomes law.
The bill is sponsored by Senator Moran and Senator Cortez Masto and has been referred to the Senate Finance Committee.

How This Impacts Americans

Potential effects on citizens and communities

This bill would primarily benefit companies that manufacture distribution transformers in the United States by reducing their tax burden. The tax credit is intended to encourage domestic production of these critical electrical infrastructure components. Indirectly, this could affect utility companies and consumers if increased domestic manufacturing improves the availability or cost of transformers needed for the electrical grid.