CIRCLE Act

This bill would change the federal tax code to create a new tax credit for investing in “recycling property.” The goal is to boost recycling and support local “circular” economies by helping pay for equipment or facilities that handle recycling. The bill would add a new section called “48F. Recycling property investment credit” to the Internal Revenue Code and is titled the “Cultivating Investment in Recycling and Circular Local Economies Act of 2025”.

Key points:

• Who is affected: Taxpayers who invest in recycling property, as defined by the bill.
• What changes: Creates a new investment tax credit in the tax code for qualifying recycling property (new section 48F).
• When: The excerpt provided does not state when the credit would start or other timing details.