H.R. 6826

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