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Critical Minerals Independence Act
To amend the Internal Revenue Code of 1986 to expand the advanced manufacturing production credit to include black mass.
Summary
HR 6826 amends the Internal Revenue Code to expand the advanced manufacturing production credit to include black mass. Black mass is the intermediate material produced from processing spent lithium-ion batteries, consisting of recovered cathode and anode active materials including lithium, nickel, cobalt, manganese, and graphite. The expanded credit applies to black mass components produced and sold in taxable years beginning after December 31, 2024. This expansion provides tax incentives for domestic processing and recovery of critical minerals from battery waste.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
2 cosponsors
Actions (2)
- Dec 17, 2025 Referred to the House Committee on Ways and Means. · house
- Dec 17, 2025 Introduced in House
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Full text
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>
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