H.R. 8277

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8277 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 8277

To amend the Internal Revenue Code of 1986 to designate copper as an 
applicable critical mineral and to include ore extraction costs for 
purposes of the advanced manufacturing production credit.

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IN THE HOUSE OF REPRESENTATIVES

April 14, 2026

Mr. Schweikert (for himself and Mr. Carey) 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 designate copper as an 
applicable critical mineral and to include ore extraction costs for 
purposes of the advanced manufacturing production credit.

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

SECTION 1. INCLUSION OF COPPER AS APPLICABLE CRITICAL MINERAL FOR 
PURPOSES OF THE ADVANCED MANUFACTURING PRODUCTION CREDIT.

(a) In General.--Section 45X(c)(6)(AA) of the Internal Revenue Code 
of 1986 is amended--
(1) by redesignating clauses (iii) through (xxv) as clauses 
(iv) through (xxvi), respectively, and
(2) by inserting after clause (ii) the following new 
clause:
``(iii) Copper.''.
(b) Effective Date.--The amendments made by this section shall 
apply to minerals produced and sold after December 31, 2025.

SEC. 2. INCLUSION OF ORE EXTRACTION COSTS IN ADVANCED MANUFACTURING 
PRODUCTION CREDIT.

(a) In General.--Section 45X(d) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
``(5) Extraction costs for critical minerals.--
``(A) In general.--In the case of a taxpayer that 
extracts ore that is subsequently refined into an 
applicable critical mineral, the costs of incurred by 
the taxpayer with respect to such extraction shall be 
treated as costs described in subsection (b)(1)(M) for 
purposes of this section if such taxpayer submits to 
the Secretary a certification from the refiner of such 
ore that--
``(i) such ore has been refined into an 
applicable critical mineral, and
``(ii) such refiner sold the applicable 
critical mineral to an unrelated person (as 
defined in subsection (a)(3)) and such sale 
occurred in a trade or business of the refiner.
``(B) Certain foreign ore not eligible.--The cost 
of extracting ore shall be taken into account under 
subparagraph (A) only if--
``(i) such ore was extracted in the United 
States, or
``(ii) in the case of ore extracted outside 
of the United States--
``(I) the ore is of a type not 
extracted in the United States in 
commercial quantities, and
``(II) the ore was not extracted in 
a foreign country of concern (as 
defined in section 10612(a)(1) of the 
Research and Development, Competition, 
and Innovation Act).
``(C) Regulations preventing double benefit.--The 
Secretary shall issue such regulations or guidance as 
may be necessary or appropriate to ensure that no costs 
which are treated as costs described in section 
(b)(1)(M) by reason of subparagraph (A) are included, 
directly or indirectly, in the costs of production of 
any applicable critical mineral by any taxpayer except 
as provided by such subparagraph.''.
(b) Effective Date.--The amendments made by this section shall 
apply to costs incurred after December 31, 2025.
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