H.R. 6826

[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 
Act''.

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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