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The Protecting Circuit Boards and Substrates Act establishes a 25% federal tax credit for businesses that purchase or acquire printed circuit boards and integrated circuit substrates manufactured in the United States. It also creates a financial assistance program administered by the Secretary of Commerce to provide grants and incentives to domestic manufacturers and research entities that invest in facilities for producing these components, with requirements for workforce training and community investment. The bill aims to strengthen domestic semiconductor supply chain capacity and reduce reliance on foreign production.
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