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Critical Mineral and Extraction Tax Parity Act
To amend the Internal Revenue Code of 1986 to expand and improve the advanced manufacturing production tax credit.
Summary
This bill would expand the advanced manufacturing production tax credit by adding nine additional critical minerals to the list eligible for the credit, including boron, copper, lead, metallurgical coal, potash, rhenium, silicon, silver, uranium, and phosphate. The bill would allow companies to include ore extraction costs in the tax credit if the ore is subsequently refined into an applicable critical mineral, provided the ore was extracted in the United States or is a type not commercially extracted in the U.S. and was not extracted from countries of concern. The bill would also remove the reduced credit rate for metallurgical coal, making it eligible for the full advanced manufacturing production credit rate. These changes would be effective for minerals produced and sold 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)
16 cosponsors
- Rep. Alford, Mark [R-MO-4] (R-MO)
- Rep. Barr, Andy [R-KY-6] (R-KY)
- Rep. Bean, Aaron [R-FL-4] (R-FL)
- Rep. Bergman, Jack [R-MI-1] (R-MI)
- Rep. Buchanan, Vern [R-FL-16] (R-FL)
- Rep. Carey, Mike [R-OH-15] (R-OH)
- Rep. Fleischmann, Charles J. "Chuck" [R-TN-3] (R-TN)
- Rep. Gosar, Paul A. [R-AZ-9] (R-AZ)
- Rep. Hurd, Jeff [R-CO-3] (R-CO)
- Rep. Mann, Tracey [R-KS-1] (R-KS)
- Rep. McCormick, Richard [R-GA-7] (R-GA)
- Rep. Miller, Carol D. [R-WV-1] (R-WV)
- Rep. Miller, Max L. [R-OH-7] (R-OH)
- Rep. Moore, Barry [R-AL-1] (R-AL)
- Rep. Owens, Burgess [R-UT-4] (R-UT)
- Rep. Steube, W. Gregory [R-FL-17] (R-FL)
Actions (2)
- May 13, 2026 Referred to the House Committee on Ways and Means. · house
- May 13, 2026 Introduced in House
Similar bills (6)
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Full text
IN THE HOUSE OF REPRESENTATIVES
May 13, 2026
Mr. Moore of Utah (for himself, Mr. Buchanan, Mr. Carey, Mr. Miller of Ohio, and Mr. Bean of Florida) 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 and improve the advanced manufacturing production tax credit.
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 Mineral and Extraction Tax Parity Act”.
SEC. 2. EXPANSION AND IMPROVEMENT OF ADVANCE MANUFACTURING PRODUCTION TAX CREDIT.
(a) Inclusion of Additional Critical Minerals.—
(1) In general.—Section 45X(c)(6) of the Internal Revenue Code of 1986 is amended—
(A) in subparagraph (AA), by inserting after clause
(xxv) the following new clauses:
“(xxvi) Boron.
“(xxvii) Copper. “(xxviii) Lead.
“(xxix) Metallurgical coal.
“(xxx) Potash.
“(xxxi) Rhenium.
“(xxxii) Silicon. “(xxxiii) Silver.
“(xxxiv) Uranium.”, and
(B) by adding at the end the following new subparagraph: “(BB) Phosphate.—Phosphate which is—
“(i) converted to—
“(I) phosphoric acid, or
“(II) phosphorus with a minimum purity of 99 percent phosphorus by mass, or
“(ii) phosphate rock purified to a minimum purity of 20 percent phosphorus pentoxide by mass suitable for use in the production of phosphoric acid.”.
(2) Effective date.—The amendments made by this subsection shall apply to minerals produced and sold after December 31, 2025.
(b) Inclusion of Ore Extraction Costs in Advanced Manufacturing Production Credit.—
(1) In general.—Section 45X(d) of the Internal Revenue Code of 1986 is amended—
(A) by redesignating the paragraph (4) relating to restrictions relating to prohibited foreign entities as paragraph (5), and
(B) by adding at the end the following new paragraph:
“(6) 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, costs 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 (42 U.S.C. 19221(a)(1))).
“(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 subsection
(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.”.
(2) Effective date.—The amendments made by this subsection shall apply to amounts paid or incurred after December 31, 2025.
(c) Repeal of Reduction in Credit Amount for Metallurgical Coal.—
(1) In general.—Section 45X(b)(1)(M) of the Internal Revenue Code of 1986 is amended by striking “(2.5 percent in the case of metallurgical coal)”.
(2) Effective date.—The amendment made by this subsection shall apply to minerals produced and sold after December 31, 2025. <all>
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