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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.
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.
Summary
This bill would amend the Internal Revenue Code to designate copper as an applicable critical mineral eligible for the advanced manufacturing production credit, a tax credit for manufacturing related to critical minerals. The bill would allow companies that extract ore used to produce applicable critical minerals to include their ore extraction costs when calculating the advanced manufacturing production credit. These extraction costs would only qualify if the ore was extracted in the United States or, if extracted internationally, is a type not commercially extracted in the United States and not from a designated foreign country of concern. The bill's provisions would apply to costs incurred after December 31, 2025.
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)
1 cosponsor
- Rep. Carey, Mike [R-OH-15] (R-OH)
Money behind the sponsor
Top reported contributors to David Schweikert’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $273,533
- CEO $16,700
- STENSON TAMADDON $13,700
- OPTIMA FINANCIAL GROUP $13,600
- BRODIE GENERATIONAL CAPITAL PARTNERS $13,200
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for David Schweikert → · Outside spending →
Actions (2)
- Apr 14, 2026 Referred to the House Committee on Ways and Means. · house
- Apr 14, 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
April 14, 2026
Mr. Schweikert (for himself and Mr. Carey) 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 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. <all>
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