Section 1. Short title
This Act may be cited as the All American Metal Act.
(a) In general
Section 45X(c)(6) of the Internal Revenue Code of 1986 is amended—
(1) by redesignating subparagraphs (I) through (AA) as subparagraphs (J) through (BB), respectively, and
(2) by inserting after subparagraph (H) the following new subparagraph:
(I) Copper
Copper which is—
(i) produced from recycled materials, and
(ii) purified to a minimum purity of 99.9 percent copper by mass.
(b) Effective date
The amendments made by this section shall apply to components produced and sold in taxable years beginning after December 31, 2024.