# 119-s-5330: Critical Mineral and Extraction Tax Parity Act

119-s-5330, Critical Mineral and Extraction Tax Parity Act, is a 119th Congress bill sponsored by Sen. Curtis, John R. [R-UT] (R-UT); status introduced; PRIA reads it as touching household money (as of 2026-08-26).

- Canonical: https://policyrisk.com/legislation/119-s-5330
- As of: 2026-08-26
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5330
- Congress: 119
- Title: Critical Mineral and Extraction Tax Parity Act
- Status: introduced
- Introduced: 2026-08-06
- Sponsor: Sen. Curtis, John R. [R-UT] (R-UT)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-08-26

## Summary

**Expand access to the 45X advanced manufacturing production tax credit to more critical minerals and let certain ore extraction costs qualify.** This bill would add specific new minerals and a phosphate category to the 45X credit, let some extraction costs count when refiners certify processing and sale, and repeal a 2.5 percent cut that reduced the credit for metallurgical coal.

## Cosponsors (1)

- Sen. Daines, Steve [R-MT] (R-MT), 2026-08-06T00:00:00.000Z

## Provisions PRIA read

- More tax benefits for mineral producers: benefit, high. This bill would expand the advanced manufacturing production tax credit (the 45X credit) to more minerals. It would add boron, copper, lead, potash, rhenium, silicon, silver, and uranium. It would create a special rule for phosphate that counts only if the phosphate is turned into phosphoric acid,…

## Related bills

- 119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026
- 119-s-1462: Fix Our Forests Act
- 119-s-3597: National Quantum Initiative Reauthorization Act of 2026
- 119-s-1748: Kids Online Safety Act
- 119-s-1541: SHIPS for America Act of 2025
- 119-s-135: Wildland Firefighter Paycheck Protection Act of 2025

## Sources
- [119-s-5330 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5330)

## Related
- [119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3923)
- [119-s-1462: Fix Our Forests Act](https://policyrisk.com/legislation/119-s-1462)
- [119-s-3597: National Quantum Initiative Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3597)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-1541: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-s-1541)
- [119-s-135: Wildland Firefighter Paycheck Protection Act of 2025](https://policyrisk.com/legislation/119-s-135)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5330 (as of 2026-08-26).