H.R. 6826, the Critical Minerals Independence Act, expands a federal tax credit called the advanced manufacturing production credit to include "black mass"—a recycled material created by processing spent lithium-ion batteries. Black mass contains valuable minerals like lithium, cobalt, nickel, and graphite that are essential for manufacturing new batteries and electronics. By adding black mass to the tax credit program, the bill aims to incentivize domestic companies to invest in battery recycling infrastructure and reduce U.S. dependence on foreign sources for critical minerals. The tax credit expansion applies to black mass produced and sold starting in 2025, with no specific funding amount allocated in the bill itself—it operates through existing tax credit mechanisms. This legislation primarily affects battery recycling companies and advanced manufacturers that process used batteries for mineral recovery.
Take Action
Your position
Add a comment
to comment on this bill.
Annotate the text
Highlight any passage on the Summary or Full Text tab to attach a note. Annotations appear on the Annotations tab.