H.R. 7473

119 HR 7473 IH: Critical Minerals and Manufacturing Support Act 2.0
 U.S. House of Representatives
 2026-02-10
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 I  119th CONGRESS  2d Session  H. R. 7473  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.
1.
Short title
This Act may be cited as the   Critical Minerals and Manufacturing Support Act 2.0   or the   CMMSA 2.0  .
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.