DEV Community

AtlasPCBEngineering
AtlasPCBEngineering

Posted on • Originally published at atlaspcb.com

US Senate Introduces 25% Tax Credit to Reshore PCB Manufacturing — What It Means for Hardware Engineers

A bipartisan Senate bill offers a 25% tax credit for American-made PCBs and $3 billion in grants. Here's what hardware engineers and procurement teams need to know about the shifting economics of PCB sourcing.

The Bill: S.4569, Protecting Circuit Boards and Substrates Act

Senators Ruben Gallego (D-AZ) and Jim Justice (R-WV) introduced S.4569 on May 25, 2026, targeting the dramatic decline of U.S. PCB manufacturing. The bill is a companion to House version H.R. 3597.

Key provisions:

  • 25% tax credit for purchasing American-manufactured PCBs
  • $3 billion grant program for PCB manufacturer capacity expansion, equipment upgrades, and workforce development
  • Focus on advanced boards: HDI, substrates, and technology-intensive PCBs critical for defense and advanced electronics

The Problem: 30% → 4% Market Share in 30 Years

The U.S. share of global PCB production has collapsed from 30% to just 4% over three decades. This wasn't just economic migration — it's now a national security concern:

  • The DoD relies on PCBs in every weapons system, satellite, and communication platform
  • Fewer than 150 domestic manufacturers remain
  • COVID-19 exposed supply chain fragility (lead times went from weeks to months)
  • As manufacturing left, process engineering expertise for advanced boards went with it

Following the CHIPS Act Playbook

The bill follows the successful CHIPS and Science Act (2022) model, which attracted $200+ billion in semiconductor fab investments. The logic: if chips need boards to function, reshoring chip production without reshoring PCB production creates a new bottleneck.

PCBAA Executive Director David Schild: "Every semiconductor needs a PCB to function. The challenge is that PCB production and know-how have been offshored to heavily subsidized industries in Asia."

What Changes for Engineers and Procurement

The 25% tax credit fundamentally changes cost calculations:

  • A $10,000 order from a US fab effectively costs $7,500 after the credit
  • Defense primes (already required to use domestic sources) improve margins
  • Medical device companies gain financial incentive to near-shore
  • High-reliability applications where quality concerns favor domestic production become more competitive

Current U.S. PCB manufacturing strengths:

  • Quick-turn prototyping (2–10 day delivery)
  • Military-spec boards (ITAR-controlled)
  • Medical devices (FDA-regulated supply chains)
  • Aerospace (AS9100 certified)

Current gaps:

  • High-volume production remains overwhelmingly offshore
  • Advanced HDI/substrate capability is limited domestically
  • The grants could fund capital equipment (laser drills, plating lines, AOI) needed to close these gaps

Industry Implications

This legislation doesn't mandate domestic sourcing — it incentivizes it. The economics shift most significantly for:

  1. Mid-volume runs ($5K–$50K orders) where the tax credit percentage matters most
  2. Long-lead specialty boards where supply chain risk already favors domestic
  3. Defense/aerospace where ITAR compliance is already required
  4. Medical devices facing supply chain audit requirements

For high-volume consumer electronics, Asian production will likely remain dominant due to scale advantages. But for the professional, industrial, and defense segments? The math is changing.


Source: PCBAA / PCB Directory, May 25, 2026. Bill references: S.4569 (Senate), H.R. 3597 (House).


🔗 Full analysis on AtlasPCB | Get a PCB Quote

Top comments (0)