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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7473 Introduced in House (IH)]
<DOC>
119th CONGRESS
2d Session
H. R. 7473
To amend the Internal Revenue Code of 1986 to modify the advanced
manufacturing credit with respect to the production of battery
components.
_______________________________________________________________________
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>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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