All American Metal Act

[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. <all>