USHB-6827Introduced

All American Metal Act

Jurisdiction:: United States (federal)
Type:: Incentives
Last action:: Dec 17, 2025

Metals

Next steps for producers

Review this measure’s obligations and confirm whether they reach your products

Applies toProducers of recycled copper components (produced from recycled materials, purified to minimum 99.9% copper by mass) who sell such components in taxable years beginning after December 31, 2024

Obligations under this law

·Produce copper from recycled materials
·Purify copper to a minimum purity of 99.9 percent copper by mass
·Sell qualifying recycled copper components in taxable years beginning after December 31, 2024 to claim the advanced manufacturing production credit under IRC §45X

No designated program action is recorded for this measure yet — treat the above as the general obligation and verify against the source text.

Bill expands a federal tax credit (Section 45X) to incentivize domestic production of recycled copper meeting high-purity standards, advancing circular-economy material recovery; introduced December 2025, referred to committee.

Covered Products

·Recycled copper purified to a minimum purity of 99.9 percent copper by mass, produced from recycled materials, qualifying as an advanced manufacturing production credit component under IRC §45X

Producer Obligations

·Produce copper from recycled materials
·Purify copper to a minimum purity of 99.9 percent copper by mass
·Sell qualifying recycled copper components in taxable years beginning after December 31, 2024 to claim the advanced manufacturing production credit under IRC §45X

Key Deadlines

Jan 1, 2025compliance: Amendments apply to components produced and sold in taxable years beginning after December 31, 2024

Producer Definition

Producers of recycled copper components (produced from recycled materials, purified to minimum 99.9% copper by mass) who sell such components in taxable years beginning after December 31, 2024

Fee Structure

Unknown: No fee structure specified; this bill provides a tax credit, not a fee obligation

Enforcement

Internal Revenue Service (IRS) / U.S. Department of the Treasury: Not specified in this bill; standard IRC tax credit compliance rules apply

Preemption Notes

This is a federal tax credit expansion bill; it does not contain explicit preemption provisions and does not directly regulate state EPR or circular economy laws

Compliance Dimensions

Recycled-Content Minimums100% Copper (for advanced manufacturing production credit eligibility) by 2025

“''(I) COPPER.—Copper which is— ''(i) produced from recycled materials, and ''(ii) purified to a minimum purity of 99.9 percent copper by mass.''.”

Tracking dates like these across a whole portfolio of jurisdictions is what Upcoming Deadlines does.

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Full bill text

I 119TH CONGRESS 1ST SESSION H. R. 6827 To amend the Internal Revenue Code of 1986 to expand the advanced manu- facturing production credit to include recycled copper, and for other purposes. IN THE HOUSE OF REPRESENTATIVES DECEMBER 17, 2025 Mr. VINDMAN (for himself, Mr. M OYLAN, and Mr. L AWLER) introduced the following bill; which was referred to the Committee on Ways and Means 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 Representa-1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘All American Metal 4 Act’’. 5 VerDate Sep 11 2014 20:31 Feb 11, 2026 Jkt 069200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H6827.IH H6827ssavage on LAPJG3WLY3PROD with BILLS 2 •HR 6827 IH SEC. 2. EXPANSION OF ADVANCED MANUFACTURING PRO-1 DUCTION CREDIT TO INCLUDE RECYCLED 2 COPPER. 3 (a) IN GENERAL.—Section 45X(c)(6) of the Internal 4 Revenue Code of 1986 is amended— 5 (1) by redesignating subparagraphs (I) through 6 (AA) as subparagraphs (J) through (BB), respec-7 tively, and 8 (2) by inserting after subparagraph (H) the fol-9 lowing new subparagraph: 10 ‘‘(I) COPPER.—Copper which is— 11 ‘‘(i) produced from recycled materials, 12 and 13 ‘‘(ii) purified to a minimum purity of 14 99.9 percent copper by mass.’’. 15 (b) E FFECTIVE DATE.—The amendments made by 16 this section shall apply to components produced and sold 17 in taxable years beginning after December 31, 2024. 18 Æ VerDate Sep 11 2014 20:31 Feb 11, 2026 Jkt 069200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H6827.IH H6827ssavage on LAPJG3WLY3PROD with BILLS

Full text as ingested · via legiscan. Verify against the official source above.