,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #fhbf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #ag1         
#bjbe,mr4 ,v9dman 7= himself1 ,mr4      
,moylan1 & ,mr4 ,lawl]7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to exp& ! advanc$ manufactur+     
production cr$it to include black mass4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,critical ,m9]als ,indep5d5ce ,act4   
#b4 ,expansion ( advanc$ manufactur+    
production cr$it to include black mass  
7a7 ,9 g5]al ,section #de,x7c77#e7 ( !  
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 9 subp>agraph 7,a71 by add+
 at ! end ! foll[+ new clause3  7iv7    
,black mass4  1 &  7#b7 9 subp>agraph   
7,b71 by add+ at ! end ! foll[+ new     
clause3  7iv7 ,black mass ,! t]m black  
mass means ! int]m$iate1 solid          
p>ticulate mat]ial produc$ by !         
me*anical or pyrometallurgical process+ 
( sp5t li?ium-ion or simil>             

electro*emical cells1 consi/+           
pr$om9antly ( f9ely divid$ ca?ode &     
anode active mat]ials1 includ+ li?ium1  
nickel1 cobalt1 manganese1 & graphite1  
prior to any hydrometallurgical or      
*emical purification t isolates         
individual metals or comp\nds4  4  7b7  
,effective date ,! am5dm5ts made by ?is 
section %all apply to compon5ts produc$ 
& sold 9 taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjbd4