Critical Minerals Independence

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6826 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 6826

   To amend the Internal Revenue Code of 1986 to expand the advanced 
         manufacturing production credit to include black mass.


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                    IN THE HOUSE OF REPRESENTATIVES

                           December 17, 2025

 Mr. Vindman (for himself, Mr. Moylan, and Mr. Lawler) introduced the 
 following bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to expand the advanced 
         manufacturing production credit to include black mass.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Critical Minerals Independence''.

SEC. 2. EXPANSION OF ADVANCED MANUFACTURING PRODUCTION CREDIT TO 
              INCLUDE BLACK MASS.

    (a) In General.--Section 45X(c)(5) of the Internal Revenue Code of 
1986 is amended--
            (1) in subparagraph (A), by adding at the end the following 
        new clause:
                            ``(iv) Black mass.'', and
            (2) in subparagraph (B), by adding at the end the following 
        new clause:
                            ``(iv) Black mass.--The term `black mass' 
                        means the intermediate, solid particulate 
                        material produced by the mechanical or 
                        pyrometallurgical processing of spent lithium-
                        ion or similar electrochemical cells, 
                        consisting predominantly of finely divided 
                        cathode and anode active materials, including 
                        lithium, nickel, cobalt, manganese, and 
                        graphite, prior to any hydrometallurgical or 
                        chemical purification that isolates individual 
                        metals or compounds.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to components produced and sold in taxable years beginning after 
December 31, 2024.
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