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
To amend the Internal Revenue Code of 1986 to expand the advanced manufacturing production credit to include recycled copper, and for other purposes.
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.