All American Metal Act

H.R. 6827 · 119th Congress · Dec 17, 2025 · Lineage

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.

This Act may be cited as the “All American Metal Act”.

(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.