,,ii  #aaith ,,congress  #ast ,session  
,s4 #ddh  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #f        
7legislative day1 ,february #e71        
#bjbe,mr4 ,moran 7for himself and ,ms4  
,cortez ,masto7 introduced the following
 bill2 which was read twice and referred
 to the ,committee on ,finance  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to expand the advanced  
manufacturing production credit to      
include distribution transformers4  #a4 
,short title ,this ,act may be cited as 
the ,credit ,incentives for ,resilient  
,critical ,utility ,infrastructure and  
,transformers ,act or the ,,circuit     
,act4  #b4 ,expansion of advanced       
manufacturing production credit to      
include distribution transformers  7a7  
,in general ,section #de,x of the       
,internal ,revenue ,code of #aihf is    
amended-- 7#a7 in subsection 7b77#a7--  
7,a7 in subparagraph 7,l77ii71 by       
striking and at the end1  7,b7 in       
subparagraph 7,m71 by striking the      

period at the end and inserting 1 and1  
and  7,c7 by adding at the end the      
following new subparagraph3  7,n7 in the
 case of any distribution transformer1  
an amount equal to #aj percent of the   
costs incurred by the taxpayer with     
respect to production of such           
transformer4  1 and  7#b7 in subsection 
7c7-- 7,a7 in paragraph 7#a77;,a7-- 7i7 
in clause 7iv71 by striking and at the  
end1  7ii7 in clause 7v71 by striking   
the period at the end and inserting 1   
and1 and  7iii7 by adding at the end the
 following new clause3  7vi7 any        
distribution transformer4  1 and  7,b7  
by adding at the end the following new  
paragraph3  7#g7 ,distribution          
transformer ,the term distribution      
transformer has the same meaning given  
such term under section #cba7ce7 of the 
,energy ,policy and ,conservation ,act  
7#db ,u4,s4,c4 #fbia7ce774  4  7b7      
,effective date ,the amendments made by 
this section shall apply to components  
produced and sold after the date which  

is #ij days after the date of enactment 
of this ,act4