119th Congress

H.R.8277

To amend the Internal Revenue Code of 1986 to designate copper as an applicable critical mineral and to include ore extraction costs for purposes of the advanced manufacturing production credit.

Introduced·4/14/26

Prefiled

Introduced4/14/26

Chamber Passed

Final Passage

Complete

Amends the Internal Revenue Code to classify copper as a critical mineral and include ore extraction costs for the advanced manufacturing production.

The bill amends the Internal Revenue Code to classify copper as an applicable critical mineral for the advanced manufacturing production credit. It also includes ore extraction costs for this credit if the ore is refined into a critical mineral and sold to an unrelated person. The changes apply to minerals produced and sold after December 31, 2025.

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Overview
Core Provisions
Implementation
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Where it stands

Current: Ways And Means Committee
Next: Committee decision

H.R.8277

Where it stands

Sponsors

H.R.8277

Where it stands

Sponsors

H.R.8277

Where it stands

Sponsors

H.R.8277

Where it stands

Sponsors

History

History