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
Introduced

H. R. 8277

Introduced in House · April 17, 2026

April 14, 2026

Mr. Schweikert (for himself and Mr. Carey) 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 designate copper as an applicable critical mineral and to include ore extraction costs for purposes of the advanced manufacturing production credit.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Inclusion of copper as applicable critical mineral for purposes of the advanced manufacturing production credit.

  1. (a) In general.— Section 45X(c)(6)(AA) of the Internal Revenue Code of 1986 is amended—

(1) by redesignating clauses (iii) through (xxv) as clauses (iv) through (xxvi), respectively, and

(2) by inserting after clause (ii) the following new clause:

“(iii) Copper.”.

Effective date.—(b) Effective date.—The amendments made by this section shall apply to minerals produced and sold after December 31, 2025.