# 116-hr-8143: To amend the Internal Revenue Code of 1986 to permanently allow a tax deduction at the time an investment is made in property used for the mining, reclaiming, or recycling of critical minerals and metals from the United States, and for other purposes.

116-hr-8143, To amend the Internal Revenue Code of 1986 to permanently allow a tax deduction at the time an investment is made in property used for the mining, reclaiming, or recycling of critical minerals and metals from the United States, and for other purposes., is a 116th Congress bill sponsored by Rep. Gooden, Lance [R-TX-5] (R-TX); status Referred to the Subcommittee on Energy and Mineral Resources. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/116-hr-8143
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 116-hr-8143
- Congress: 116
- Title: To amend the Internal Revenue Code of 1986 to permanently allow a tax deduction at the time an investment is made in property used for the mining, reclaiming, or recycling of critical minerals and metals from the United States, and for other purposes.
- Status: Referred to the Subcommittee on Energy and Mineral Resources.
- Introduced: 2020-09-01
- Sponsor: Rep. Gooden, Lance [R-TX-5] (R-TX)
- Cosponsors: 15
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

This bill allows permanent expensing of property used in the mining, reclaiming, or recycling of certain critical minerals and metals within the United States and of nonresidential real property used in mining such minerals and metals. Expensing is the treatment of expenditures as operating costs deductible in full in the current taxable year. The bill allows a new tax deduction for 200% of the cost of purchasing or acquiring such critical minerals and metals extracted from deposits in the United States. The bill requires the Department of the Interior to establish a pilot project grant program for the development of critical minerals and metals in the United States. A grant awarded under such program may not exceed $10 million. In awarding grants, Interior must give priority to projects determined to be economically viable over the long term and must allot 30% of grants funds to the secondary recovery of critical minerals and metals.

## Cosponsors (15)

- Rep. Gonzalez, Vicente [D-TX-34] (D-TX), 2020-09-01T00:00:00.000Z
- Rep. Hurd, Will [R-TX-23] (R-TX), 2020-09-01T00:00:00.000Z
- Rep. Cuellar, Henry [D-TX-28] (D-TX), 2020-09-01T00:00:00.000Z
- Rep. Olson, Pete [R-TX-22] (R-TX), 2020-09-01T00:00:00.000Z
- Rep. Williams, Roger [R-TX-25] (R-TX), 2020-09-01T00:00:00.000Z
- Rep. Weber, Randy K. Sr. [R-TX-14] (R-TX), 2020-09-01T00:00:00.000Z
- Rep. Gaetz, Matt [R-FL-1] (R-FL), 2020-09-11T00:00:00.000Z
- Rep. Gohmert, Louie [R-TX-1] (R-TX), 2020-09-11T00:00:00.000Z
- Rep. Taylor, Van [R-TX-3] (R-TX), 2020-09-11T00:00:00.000Z
- Rep. Wright, Ron [R-TX-6] (R-TX), 2020-09-11T00:00:00.000Z
- Rep. Cheney, Liz [R-WY-At Large] (R-WY), 2020-09-11T00:00:00.000Z
- Rep. Barr, Andy [R-KY-6] (R-KY), 2020-09-11T00:00:00.000Z
- Rep. Young, Don [R-AK-At Large] (R-AK), 2020-09-11T00:00:00.000Z
- Rep. Reschenthaler, Guy [R-PA-14] (R-PA), 2020-09-30T00:00:00.000Z
- Rep. Swalwell, Eric [D-CA-14] (D-CA), 2020-12-03T00:00:00.000Z

## Related bills

- 116-hr-4305: PAWS for Veterans Therapy Act
- 116-hr-3495: Improve Well-Being for Veterans Act
- 116-hr-748: CARES Act
- 116-hr-943: Never Again Education Act
- 116-hr-6742: Protecting Life in Crisis Act
- 116-hr-2423: Women's Suffrage Centennial Commemorative Coin Act

## Sources
- [116-hr-8143 on Congress.gov](https://www.congress.gov/bill/116th-congress/house-bill/8143)

## Related
- [116-hr-4305: PAWS for Veterans Therapy Act](https://policyrisk.com/legislation/116-hr-4305)
- [116-hr-3495: Improve Well-Being for Veterans Act](https://policyrisk.com/legislation/116-hr-3495)
- [116-hr-748: CARES Act](https://policyrisk.com/legislation/116-hr-748)
- [116-hr-943: Never Again Education Act](https://policyrisk.com/legislation/116-hr-943)
- [116-hr-6742: Protecting Life in Crisis Act](https://policyrisk.com/legislation/116-hr-6742)
- [116-hr-2423: Women's Suffrage Centennial Commemorative Coin Act](https://policyrisk.com/legislation/116-hr-2423)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/116-hr-8143 (as of 2025-11-18).