[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7473 Introduced in House (IH)]

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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.
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