# 117-hr-2688: To amend the Internal Revenue Code of 1986 to permanently allow a tax deduction for the mining, reclaiming, or recycling of critical minerals and metals from the United States, and to support the development of domestic supply chains for rare earth elements and other critical materials essential to United States technology, manufacturing, energy, healthcare and advanced medical devices, broadband infrastructure, transportation, and national defense.

117-hr-2688, To amend the Internal Revenue Code of 1986 to permanently allow a tax deduction for the mining, reclaiming, or recycling of critical minerals and metals from the United States, and to support the development of domestic supply chains for rare earth elements and other critical materials essential to United States technology, manufacturing, energy, healthcare and advanced medical devices, broadband infrastructure, transportation, and national defense., is a 117th Congress bill sponsored by Rep. Gooden, Lance [R-TX-5] (R-TX); status Referred to the Subcommittee on Energy and Mineral Resources. (as of 2026-10-15).

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- As of: 2026-10-15
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## Facts
- Bill: 117-hr-2688
- Congress: 117
- Title: To amend the Internal Revenue Code of 1986 to permanently allow a tax deduction for the mining, reclaiming, or recycling of critical minerals and metals from the United States, and to support the development of domestic supply chains for rare earth elements and other critical materials essential to United States technology, manufacturing, energy, healthcare and advanced medical devices, broadband infrastructure, transportation, and national defense.
- Status: Referred to the Subcommittee on Energy and Mineral Resources.
- Introduced: 2021-04-20
- Sponsor: Rep. Gooden, Lance [R-TX-5] (R-TX)
- Cosponsors: 6
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-10-15

## Summary

To amend the Internal Revenue Code of 1986 to permanently allow a tax deduction for the mining, reclaiming, or recycling of critical minerals and metals from the United States, and to support the development of domestic supply chains for rare earth elements and other critical materials essential to United States technology, manufacturing, energy, healthcare and advanced medical devices, broadband infrastructure, transportation, and national defense.

## Cosponsors (6)

- Rep. Gonzalez, Vicente [D-TX-34] (D-TX), 2021-04-20T00:00:00.000Z
- Rep. Reschenthaler, Guy [R-PA-14] (R-PA), 2021-04-26T00:00:00.000Z
- Rep. Cuellar, Henry [D-TX-28] (D-TX), 2021-04-26T00:00:00.000Z
- Rep. Reed, Tom [R-NY-23] (R-NY), 2021-05-12T00:00:00.000Z
- Rep. Swalwell, Eric [D-CA-14] (D-CA), 2021-05-12T00:00:00.000Z
- Rep. Hagedorn, Jim [R-MN-1] (R-MN), 2021-05-12T00:00:00.000Z

## Related bills

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- 117-hr-5142: To award posthumously a Congressional Gold Medal, in commemoration to the servicemembers who perished in Afghanistan on August 26, 2021, during the evacuation…
- 117-hr-2748: Israel Relations Normalization Act of 2021
- 117-hr-3537: Accelerating Access to Critical Therapies for ALS Act
- 117-hr-263: Big Cat Public Safety Act
- 117-hres-881: Condemning the heinous terrorist attack on Congregation Beth Israel in Colleyville, Texas, on January 15, 2022.

## Sources
- [117-hr-2688 on Congress.gov](https://www.congress.gov/bill/117th-congress/house-bill/2688)

## Related
- [117-hr-1448: PAWS for Veterans Therapy Act](https://policyrisk.com/legislation/117-hr-1448)
- [117-hr-5142: To award posthumously a Congressional Gold Medal, in commemoration to the servi…](https://policyrisk.com/legislation/117-hr-5142)
- [117-hr-2748: Israel Relations Normalization Act of 2021](https://policyrisk.com/legislation/117-hr-2748)
- [117-hr-3537: Accelerating Access to Critical Therapies for ALS Act](https://policyrisk.com/legislation/117-hr-3537)
- [117-hr-263: Big Cat Public Safety Act](https://policyrisk.com/legislation/117-hr-263)
- [117-hres-881: Condemning the heinous terrorist attack on Congregation Beth Israel in Colleyvi…](https://policyrisk.com/legislation/117-hres-881)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/117-hr-2688 (as of 2026-10-15).