CIRCLE Act

The CIRCLE Act establishes a 30% tax credit for businesses investing in new or upgraded recycling infrastructure, such as facilities processing materials like electronics (computers, monitors, peripherals) and other recyclables. It directly affects businesses building or modernizing recycling operations by reducing their tax burden for qualifying equipment placed in service after 2025. A 10% domestic content bonus credit is available for investments meeting specific U.S. manufacturing requirements, and the full credit phases out gradually between 2032 and 2037, ending entirely by 2037. The bill aims to boost the U.S. recycling rate from ~30% toward the EPA’s 2030 goal of 50% by incentivizing domestic recycling capacity.