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S. 448 119th Congress Senate

CIRCUIT Act

Official title: A bill to amend the Internal Revenue Code of 1986 to expand the advanced manufacturing production credit to include distribution transformers.

Introduced: February 6, 2025 Introduced by: Jerry Moran Republican · Kansas See on congress.gov
Taxation
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 6, 2025
Read twice and referred to the Committee on Finance.
Feb 6, 2025
Introduced in Senate
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What's happening now February 6, 2025

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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.)

 Related & companion bills 1
  • HR 4128 Identical bill CIRCUIT Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 149

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

  • EDISON ELECTRIC INSTITUTE
    for EDISON ELECTRIC INSTITUTE · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
  • RIDGELINE ADVOCACY GROUP LLC
    for NATIONAL ELECTRICAL MANUFACTURERS ASSOCIATION · Virginia · 3rd Quarter 2026 (July 1 - Sep 30)
  • SCHNEIDER ELECTRIC
    for SCHNEIDER ELECTRIC · Massachusetts · 3rd Quarter 2026 (July 1 - Sep 30)
  • HITACHI ENERGY USA INC
    for HITACHI ENERGY USA INC · North Carolina · 3rd Quarter 2026 (July 1 - Sep 30)
  • PUGET SOUND ENERGY
    for PUGET SOUND ENERGY · Washington · 3rd Quarter 2026 (July 1 - Sep 30)
  • XCEL ENERGY, INC
    for XCEL ENERGY INC · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

See all 149 filings →
 Cosponsors 1
All 1 Democratic 1
D
Cortez Masto, Catherine
Nevada · Feb 6, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). S. 448: CIRCUIT Act. 119th Congress. Open America. https://openamerica.io/bill/119-S-448/
MLA
"S. 448: CIRCUIT Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-448/.
Bluebook (legal)
S. 448, 119th Cong. (2026), https://openamerica.io/bill/119-S-448/.
Markdown link
[S. 448: CIRCUIT Act](https://openamerica.io/bill/119-S-448/)
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