The Buying American Cotton Act of 2025 aims to promote the use of domestically produced cotton and its products by providing tax incentives to encourage consumers and businesses to buy American cotton. This legislation seeks to enhance the transparency and trustworthiness of the cotton supply chain while supporting the U.S. cotton industry. A central feature of the act is the establishment of a domestic cotton consumption credit, which offers tax benefits to sellers based on the amount of qualified cotton in their products.