This legislation, titled the All American Metal Act , aims to amend the Internal Revenue Code of 1986 by expanding the existing advanced manufacturing production credit. Its primary provision is to include recycled copper as an eligible component for this credit. To qualify for the credit, the copper must be produced from recycled materials and achieve a minimum purity of 99.9 percent copper by mass . This expansion is intended to incentivize the domestic production and purification of recycled copper. The amendments will take effect for components produced and sold in taxable years beginning after December 31, 2024.
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Timeline
Introduced in House
Referred to the House Committee on Ways and Means.
Introduced in House
Referred to the House Committee on Ways and Means.
Taxation
All American Metal Act
USA119th CongressHR-6827| House
| Updated: 12/17/2025
This legislation, titled the All American Metal Act , aims to amend the Internal Revenue Code of 1986 by expanding the existing advanced manufacturing production credit. Its primary provision is to include recycled copper as an eligible component for this credit. To qualify for the credit, the copper must be produced from recycled materials and achieve a minimum purity of 99.9 percent copper by mass . This expansion is intended to incentivize the domestic production and purification of recycled copper. The amendments will take effect for components produced and sold in taxable years beginning after December 31, 2024.