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To amend the Internal Revenue Code of 1986 to modify the advanced manufacturing credit with respect to the production of battery components.
Summary
The bill modifies tax credits for domestic battery component manufacturing under the advanced manufacturing production credit. It increases the credit rate for electrode active materials from 10 percent to 25 percent and expands the definition of qualifying materials to include precursor materials and solid state electrolytes. The bill adds restrictions prohibiting use of critical minerals sourced from certain foreign entities and extends the phase-out timeline for critical minerals requirements from 2030 to 2041. These changes apply to battery components produced and sold after December 31, 2026.
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)
- Rep. Ruiz, Raul [D-CA-25] (D-CA)
1 cosponsor
- Rep. Evans, Gabe [R-CO-8] (R-CO)
Money behind the sponsor
Top reported contributors to Raul Ruiz’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $112,200
- DAVITA $15,500
- US ACUTE CARE SOLUTIONS $14,100
- CHANDI GROUP USA, INC. $13,200
- ST. GEORGE'S UNIVERSITY $13,200
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Raul Ruiz → · Outside spending →
Actions (2)
- Feb 10, 2026 Referred to the House Committee on Ways and Means. · house
- Feb 10, 2026 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
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. <all>
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