H.R.6826

Expands the advanced manufacturing production credit to include black mass.

The Critical Minerals Independence Act amends the Internal Revenue Code to expand the advanced manufacturing production credit to include black mass. Black mass is defined as the intermediate, solid particulate material produced by the mechanical or pyrometallurgical processing of spent lithium-ion or similar electrochemical cells. This expansion applies to components produced and sold in taxable years beginning after December 31, 2024.