This legislation, titled the Credit Incentives for Resilient Critical Utility Infrastructure and Transformers Act (CIRCUIT Act), aims to amend the Internal Revenue Code of 1986. Specifically, it expands the existing advanced manufacturing production credit under Section 45X to include distribution transformers as eligible components. Under this expansion, taxpayers would receive a credit equal to 10 percent of the costs incurred for the production of each distribution transformer. The bill defines a "distribution transformer" by referencing the meaning provided in the Energy Policy and Conservation Act. These amendments will apply to components that are produced and subsequently sold after a period of 90 days following the date of the Act's enactment , thereby incentivizing domestic manufacturing of these critical infrastructure components.