S. 448: CIRCUIT Act
A Senate bill (S.) in the 119th U.S. Congress.
Overview
| Congress | 119th U.S. Congress (2025–2026) |
|---|---|
| Type | Senate bill (S.) |
| Originating chamber | Senate |
| Introduced | 2025-02-06 |
| Sponsor | Sen. Moran, Jerry [R-KS] |
| Policy area | Taxation |
| Cosponsors | 1 |
| Latest action | 2025-02-06 — Read twice and referred to the Committee on Finance. |
| Last updated | 2026-06-01 |
Summary
Official summary (Introduced in Senate, 2025-02-06):
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.)
Cosponsors (1)
| Name | Party / state |
|---|---|
| Catherine Cortez Masto | D NV (original cosponsor) 2025-02-06 |
Full text & official record
The official bill text, section-by-section summary, amendments, committee reports, and the complete legislative timeline for S. 448 are published by Congress on congress.gov.
Frequently asked questions
What is S. 448?
S. 448 is a Senate bill (S.) introduced in the 119th U.S. Congress, originating in the Senate. Official title: CIRCUIT Act.
Where can I read the full bill text?
The full text, cosponsors, amendments, and legislative status for S. 448 are available on congress.gov.
Bill data: congress.gov API (official congressional records).