[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6827 Introduced in House (IH)]
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119th CONGRESS
1st Session
H. R. 6827
To amend the Internal Revenue Code of 1986 to expand the advanced
manufacturing production credit to include recycled copper, and for
other purposes.
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IN THE HOUSE OF REPRESENTATIVES
December 17, 2025
Mr. Vindman (for himself, Mr. Moylan, and Mr. Lawler) introduced the
following bill; which was referred to the Committee on Ways and Means
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A BILL
To amend the Internal Revenue Code of 1986 to expand the advanced
manufacturing production credit to include recycled copper, and for
other purposes.
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 ``All American Metal Act''.
SEC. 2. EXPANSION OF ADVANCED MANUFACTURING PRODUCTION CREDIT TO
INCLUDE RECYCLED COPPER.
(a) In General.--Section 45X(c)(6) of the Internal Revenue Code of
1986 is amended--
(1) by redesignating subparagraphs (I) through (AA) as
subparagraphs (J) through (BB), respectively, and
(2) by inserting after subparagraph (H) the following new
subparagraph:
``(I) Copper.--Copper which is--
``(i) produced from recycled materials, and
``(ii) purified to a minimum purity of 99.9
percent copper by mass.''.
(b) Effective Date.--The amendments made by this section shall
apply to components produced and sold in taxable years beginning after
December 31, 2024.
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All American Metal Act
#6827 | HR Congress #119
Policy Area: Taxation
Subjects:
Last Action: Referred to the House Committee on Ways and Means. (12/17/2025)
Bill Text Source: Congress.gov
Summary and Impacts
Original Text