CMMSA 2.0

119 HR 7473 IH: Critical Minerals and Manufacturing Support Act 2.0 U.S. House of Representatives 2026-02-10 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. 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.