Critical Minerals Independence Act
Sponsored By: Representative Rep. Vindman, Eugene Simon [D-VA-7]
Introduced
Summary
Adds black mass to the advanced manufacturing production tax credit. This bill would treat the intermediate solid particulate produced from mechanical or pyrometallurgical processing of spent lithium-ion and similar electrochemical cells as an eligible component. The definition calls out finely divided cathode and anode active materials like lithium, nickel, cobalt, manganese, and graphite.
Show full summary
- Battery recyclers and processors: They could qualify the black mass they produce for the existing production tax credit when they sell it. The change applies to components produced and sold in taxable years beginning after December 31, 2024.
- Domestic battery materials manufacturers: They could claim the credit for products that use black mass as a feedstock, broadening which inputs are eligible for the credit.
- Critical minerals supply chain: The bill frames the change under the “Critical Minerals Independence Act” title to support recycled feedstocks for lithium, nickel, cobalt, manganese, and graphite.
- Tax rules: This is a definitional expansion inside the current advanced manufacturing production credit that broadens eligible components.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
New tax credit for black mass
This bill would add "black mass" to the list of qualifying components for the Section 45X advanced manufacturing production tax credit. If enacted, businesses that produce, process, or sell black mass from recycled lithium‑ion or similar cells would be able to claim the existing Section 45X credit for those components. The change would apply to components produced and sold in taxable years beginning after December 31, 2024. The bill would only expand what qualifies; it would not change the credit amount or create new funding or programs.
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Sponsors & CoSponsors
Sponsor
Rep. Vindman, Eugene Simon [D-VA-7]
VA • D
Cosponsors
Del. Moylan, James C. [R-GU-At Large]
GU • R
Sponsored 12/17/2025
Rep. Lawler, Michael [R-NY-17]
NY • R
Sponsored 12/17/2025
Roll Call Votes
No roll call votes available for this bill.
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