Critical Minerals Independence Act

This bill would change the federal tax code so that black mass counts as an eligible component under the advanced manufacturing production tax credit (Section 45X). Black mass is defined as the solid, powder-like material made by mechanically or heat-processing used lithium-ion or similar battery cells, mostly made up of materials such as lithium, nickel, cobalt, manganese, and graphite, before chemical purification separates individual metals. The change would apply to black mass produced and sold in tax years beginning after December 31, 2024.

Full text and official record on Congress.gov

Sponsors

• Eugene Simon Vindman Democrat sponsor
• 2 cosponsors