Creates two incentives to boost U.S. production of printed circuit boards (PCBs) and integrated circuit substrates: a 25% tax credit for purchases of domestically fabricated PCBs/substrates and a Department of Commerce financial assistance program to fund building, expanding, modernizing, or doing R&D on PCB/substrate facilities. The tax credit applies to purchases made after December 31, 2025; the Commerce program sets eligibility, application and review rules, award limits, coordination and reporting requirements, and includes clawbacks for delays or national-security concerns.