CMMSA 2.0

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7473 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7473 To amend the Internal Revenue Code of 1986 to modify the advanced manufacturing credit with respect to the production of battery components. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 10, 2026 Mr. Ruiz (for himself and Mr. Evans of Colorado) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to modify the advanced manufacturing credit with respect to the production of battery components. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Critical Minerals and Manufacturing Support Act 2.0'' or the ``CMMSA 2.0''. SEC. 2. MODIFICATION OF ADVANCED MANUFACTURING PRODUCTION CREDIT RELATING TO BATTERY PRODUCTION. (a) Increase in Credit Amount for Electrode Active Materials.-- Section 45X(b)(1)(J) of the Internal Revenue Code of 1986 is amended by striking ``10 percent'' and inserting ``25 percent''. (b) Content Requirements for Qualifying Battery Component.--Section 45X(c)(5)(A) of such Code is amended by adding at the end the following: ``Such term shall not include any materials, cells, or modules that contain any applicable critical minerals extracted, processed, or recycled after December 31, 2026, by a prohibited foreign entity (as defined in section 7701(a)(51)).''. (c) Electrode Active Material Definition To Include Precursor Materials and Solid State Electrolytes.--Section 45X(c)(5)(B)(i) of such Code is amended-- (1) by striking ``material.--The term'' and inserting the following: ``material.-- ``(I) In general.--The term'', (2) by inserting ``, electrode active precur