Critical Minerals Independence Act

I 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. M OYLAN, and Mr. L AWLER) 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 Representa-1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Critical Minerals Inde-4 pendence’’. 5 SEC. 2. EXPANSION OF ADVANCED MANUFACTURING PRO-6 DUCTION CREDIT TO INCLUDE BLACK MASS. 7 (a) IN GENERAL.—Section 45X(c)(5) of the Internal 8 Revenue Code of 1986 is amended— 9 VerDate Sep 11 2014 20:59 Feb 11, 2026 Jkt 069200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H6826.IH H6826ssavage on LAPJG3WLY3PROD with BILLS 2 •HR 6826 IH (1) in subparagraph (A), by adding at the end 1 the following new clause: 2 ‘‘(iv) Black mass.’’, and 3 (2) in subparagraph (B), by adding at the end 4 the following new clause: 5 ‘‘(iv) B LACK MASS .—The term ‘black 6 mass’ means the intermediate, solid partic-7 ulate material produced by the mechanical 8 or pyrometallurgical processing of spent 9 lithium-ion or similar electrochemical cells, 10 consisting predominantly of finely divided 11 cathode and anode active materials, includ-12 ing lithium, nickel, cobalt, manganese, and 13 graphite, prior to any hydrometallurgical 14 or chemical purification that isolates indi-15 vidual metals or compounds.’’. 16 (b) E FFECTIVE DATE.—The amendments made by 17 this section shall apply to components produced and sold 18 in taxable years beginning after December 31, 2024. 19 Æ VerDate Sep 11 2014 20:59 Feb 11, 2026 Jkt 069200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H6826.IH H6826ssavage on LAPJG3WLY3PROD with BILLS