To amend the Internal Revenue Code of 1986 to expand and improve the advanced manufacturing production tax credit.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8780 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8780 To amend the Internal Revenue Code of 1986 to expand and improve the advanced manufacturing production tax credit. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES May 13, 2026 Mr. Moore of Utah (for himself, Mr. Buchanan, Mr. Carey, Mr. Miller of Ohio, and Mr. Bean of Florida) 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 expand and improve the advanced manufacturing production tax credit. 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 Mineral and Extraction Tax Parity Act''. SEC. 2. EXPANSION AND IMPROVEMENT OF ADVANCE MANUFACTURING PRODUCTION TAX CREDIT. (a) Inclusion of Additional Critical Minerals.-- (1) In general.--Section 45X(c)(6) of the Internal Revenue Code of 1986 is amended-- (A) in subparagraph (AA), by inserting after clause (xxv) the following new clauses: ``(xxvi) Boron. ``(xxvii) Copper. ``(xxviii) Lead. ``(xxix) Metallurgical coal. ``(xxx) Potash. ``(xxxi) Rhenium. ``(xxxii) Silicon. ``(xxxiii) Silver. ``(xxxiv) Uranium.'', and (B) by adding at the end the following new subparagraph: ``(BB) Phosphate.--Phosphate which is-- ``(i) converted to-- ``(I) phosphoric acid, or ``(II) phosphorus with a minimum purity of 99 percent phosphorus by mass, or ``(ii) phosphate rock purified to a minimum purity of 20 percent phosphorus pentoxide by mass suitable for use in the production of phosphoric acid.''. (2) Effective date.--The amendments made by this subsection shall apply to minerals produced and sold after December 31, 2025. (b) Inclusion of Ore Extracti