# 119-hr-8780: Critical Mineral and Extraction Tax Parity Act

119-hr-8780, Critical Mineral and Extraction Tax Parity Act, is a 119th Congress bill sponsored by Rep. Moore, Blake D. [R-UT-1] (R-UT); status introduced; PRIA reads it as touching household money (as of 2026-11-03).

- Canonical: https://policyrisk.com/legislation/119-hr-8780
- As of: 2026-11-03
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-8780
- Congress: 119
- Title: Critical Mineral and Extraction Tax Parity Act
- Status: introduced
- Introduced: 2026-05-13
- Sponsor: Rep. Moore, Blake D. [R-UT-1] (R-UT)
- Cosponsors: 19
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-11-03

## Summary

**Broadens the advanced manufacturing production tax credit to cover more critical minerals.** This bill would add specific minerals and a phosphate pathway, let certain extraction costs qualify for the credit, and repeal a prior reduction for metallurgical coal, with changes effective for minerals produced and sold after December 31, 2025. - Mineral miners and refiners: Would make nine additional minerals eligible for the AMPC, expanding credit access for Boron, Copper, Lead, Metallurgical coal, Potash, Rhenium, Silicon, Silver, and Uranium. This targets the parts of the supply chain that refine and sell those minerals. - Phosphate processors: Would create a separate eligibility path for phosphate converted to phosphoric acid, high‑purity phosphorus (min 99% phosphorus), or phosphate rock purified to at least 20% phosphorus pentoxide. That opens the credit to specific phosphate product manufacturing. - Metallurgical coal producers: Would remove the 2.5% reduction that previously lowered the credit for metallurgical coal, restoring full credit value for eligible coal production. - Foreign ore and supply‑chain rules: Would allow extraction costs when ore is refined and certified by the refiner, but limits foreign ore eligibility to U.S. extraction or rare ore types not commercially produced in the U.S. and not from a foreign country of concern.

## Cosponsors (19)

- Rep. Aderholt, Robert B. [R-AL-4] (R-AL), 2026-11-02T00:00:00.000Z
- Rep. Buchanan, Vern [R-FL-16] (R-FL), 2026-05-13T00:00:00.000Z
- Rep. Carey, Mike [R-OH-15] (R-OH), 2026-05-13T00:00:00.000Z
- Rep. Miller, Max L. [R-OH-7] (R-OH), 2026-05-13T00:00:00.000Z
- Rep. Bean, Aaron [R-FL-4] (R-FL), 2026-05-13T00:00:00.000Z
- Rep. Hurd, Jeff [R-CO-3] (R-CO), 2026-05-19T00:00:00.000Z
- Rep. McCormick, Richard [R-GA-7] (R-GA), 2026-06-03T00:00:00.000Z
- Rep. Owens, Burgess [R-UT-4] (R-UT), 2026-06-08T00:00:00.000Z
- Rep. Fleischmann, Charles J. "Chuck" [R-TN-3] (R-TN), 2026-06-08T00:00:00.000Z
- Rep. Barr, Andy [R-KY-6] (R-KY), 2026-06-08T00:00:00.000Z
- Rep. Alford, Mark [R-MO-4] (R-MO), 2026-06-09T00:00:00.000Z
- Rep. Moore, Barry [R-AL-1] (R-AL), 2026-06-09T00:00:00.000Z
- Rep. Gosar, Paul A. [R-AZ-9] (R-AZ), 2026-06-18T00:00:00.000Z
- Rep. Miller, Carol D. [R-WV-1] (R-WV), 2026-06-18T00:00:00.000Z
- Rep. Mann, Tracey [R-KS-1] (R-KS), 2026-06-24T00:00:00.000Z
- Rep. Steube, W. Gregory [R-FL-17] (R-FL), 2026-06-29T00:00:00.000Z
- Rep. Bergman, Jack [R-MI-1] (R-MI), 2026-06-29T00:00:00.000Z
- Rep. Smith, Adrian [R-NE-3] (R-NE), 2026-09-08T00:00:00.000Z
- Rep. Stauber, Pete [R-MN-8] (R-MN), 2026-09-08T00:00:00.000Z

## Provisions PRIA read

- Bigger tax credit for mineral producers: benefit, high. This bill would expand the advanced manufacturing production tax credit to nine more minerals and certain phosphate products. New minerals listed include boron, copper, lead, metallurgical coal, potash, rhenium, silicon, silver, and uranium. Phosphate would qualify when converted to phosphoric acid…

## Related bills

- 119-hr-425: Repealing Big Brother Overreach Act
- 119-hr-38: Constitutional Concealed Carry Reciprocity Act of 2025
- 119-hres-719: Honoring the life and legacy of Charles Charlie James Kirk.
- 119-hr-1301: Death Tax Repeal Act
- 119-hr-703: Main Street Tax Certainty Act
- 119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act

## Sources
- [119-hr-8780 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/8780)

## Related
- [119-hr-425: Repealing Big Brother Overreach Act](https://policyrisk.com/legislation/119-hr-425)
- [119-hr-38: Constitutional Concealed Carry Reciprocity Act of 2025](https://policyrisk.com/legislation/119-hr-38)
- [119-hres-719: Honoring the life and legacy of Charles Charlie James Kirk.](https://policyrisk.com/legislation/119-hres-719)
- [119-hr-1301: Death Tax Repeal Act](https://policyrisk.com/legislation/119-hr-1301)
- [119-hr-703: Main Street Tax Certainty Act](https://policyrisk.com/legislation/119-hr-703)
- [119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1628)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-8780 (as of 2026-11-03).