H.R. 7473

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7473 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 7473

To amend the Internal Revenue Code of 1986 to modify the advanced 
manufacturing credit with respect to the production of battery 
components.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

February 10, 2026

Mr. Ruiz (for himself and Mr. Evans of Colorado) 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 modify the advanced 
manufacturing credit with respect to the production of battery 
components.

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 and Manufacturing 
Support Act 2.0'' or the ``CMMSA 2.0''.

SEC. 2. MODIFICATION OF ADVANCED MANUFACTURING PRODUCTION CREDIT 
RELATING TO BATTERY PRODUCTION.

(a) Increase in Credit Amount for Electrode Active Materials.--
Section 45X(b)(1)(J) of the Internal Revenue Code of 1986 is amended by 
striking ``10 percent'' and inserting ``25 percent''.
(b) Content Requirements for Qualifying Battery Component.--Section 
45X(c)(5)(A) of such Code is amended by adding at the end the 
following:
``Such term shall not include any materials, cells, or 
modules that contain any applicable critical minerals 
extracted, processed, or recycled after December 31, 
2026, by a prohibited foreign entity (as defined in 
section 7701(a)(51)).''.
(c) Electrode Active Material Definition To Include Precursor 
Materials and Solid State Electrolytes.--Section 45X(c)(5)(B)(i) of 
such Code is amended--
(1) by striking ``material.--The term'' and inserting the 
following: ``material.--
``(I) In general.--The term'',
(2) by inserting ``, electrode active precursor materials 
used in the production of cathode and anode materials'' after 
``anode materials'',
(3) by inserting ``solid state electrolytes,'' after 
``including'', and
(4) by adding at the end the following new subclause:
``(II) Electrode active precursor 
material.--The term `electrode active 
precursor material' means any of the 
following materials which are of a 
sufficient grade to meet the purity 
specifications of, and are intended to 
supply, the electrode active materials 
market: Cobalt sulfate, manganese 
sulfate, iron sulfate, lithium 
hydroxide, silicon, phosphoric acid, 
iron phosphate, nickel manganese cobalt 
oxide, silane, synthetic or natural 
graphite pitch, or lithium 
carbonate.''.
(d) Certain Silicon Treated as Applicable Critical Material.--
Section 45X(c)(6) of such Code is amended by redesignating 
subparagraphs (V) through (AA) as subparagraphs (W) through (BB), 
respectively, and by inserting after subparagraph (V) the following new 
subparagraph:
``(V) Silicon.--Silicon which is silicon or silicon 
composite used as an electrode active material in 
battery anodes.''.
(e) Extension of Phase Out for Applicable Critical Minerals Other 
Than Metallurgical Coal.--
(1) In general.--Section 45X(b)(3)(C)(i) of such Code is 
amended by striking ``2030'' and inserting ``2041''.
(2) Phaseout percentages.--Section 45X(b)(3)(C)(ii) of such 
Code is amended--
(A) by striking ``2031'' in subclause (I) and 
inserting ``2042'',
(B) by striking ``2032'' in subclause (II) and 
inserting ``2043'',
(C) by striking ``2033'' in subclause (III) and 
inserting ``2044'', and
(D) by striking ``2033'' in subclause (IV) and 
inserting ``2044''.
(f) Effective Date.--The amendments made by this section shall 
apply to components produced and sold after December 31, 2026.
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