,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #hbgg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #ad1 #bjbf,mr4 
,s*weik]t 7= himself & ,mr4 ,c>ey7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to designate copp] z an   
applicable critical m9]al & to include  
ore extraction co/s = purposes ( !      
advanc$ manufactur+ production cr$it4   
#a4 ,inclusion ( copp] z applicable     
critical m9]al = purposes ( ! advanc$   
manufactur+ production cr$it  7a7 ,9    
g5]al ,section #de,x7c77#f77;,,aa7 ( !  
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by r$esignat+ clauses 7iii7
 ?r\gh 7xxv7 z clauses 7iv7 ?r\gh       
7xxvi71 respectively1 &  7#b7 by ins]t+ 
aft] clause 7ii7 ! foll[+ new clause3   
7iii7 ,copp]4  4  7b7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to m9]als produc$ & sold aft] ,decemb] 
#ca1 #bjbe4  #b4 ,inclusion ( ore       
extraction co/s 9 advanc$ manufactur+   

production cr$it  7a7 ,9 g5]al ,section 
#de,x7d7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#e7 ,extraction co/s = 
critical m9]als  7,a7 ,9 g5]al ,9 ! case
 ( a taxpay] t extracts ore t is        
subsequ5tly ref9$ into an applicable    
critical m9]al1 ! co/s ( incurr$ by !   
taxpay] ) respect to su* extraction %all
 be treat$ z co/s describ$ 9 subsection 
7b77#a77,m7 = purposes ( ?is section if 
su* taxpay] submits to ! ,secret>y a    
c]tification f ! ref9] ( su* ore t-- 7i7
 su* ore has be5 ref9$ into an          
applicable critical m9]al1 &  7ii7 su*  
ref9] sold ! applicable critical m9]al  
to an unrelat$ p]son 7z def9$ 9         
subsection 7a77#c77 & su* sale occurr$ 9
 a trade or bus9ess ( ! ref9]4  7,b7    
,c]ta9 =eign ore n eligible ,! co/ (    
extract+ ore %all be tak5 into acc\nt "u
 subp>agraph 7,a7 only if--  7i7 su* ore
 0 extract$ 9 ! ,unit$ ,/ates1 or  7ii7 
9 ! case ( ore extract$ outside ( !     
,unit$ ,/ates--  7,i7 ! ore is ( a type 

n extract$ 9 ! ,unit$ ,/ates 9 comm]cial
 quantities1 &  7,,ii7 ! ore 0 n        
extract$ 9 a =eign c\ntry ( conc]n 7z   
def9$ 9 section #ajfab7;a77#a7 ( !      
,rese>* & ,developm5t1 ,competition1 &  
,innovation ,act74  7,c7 ,regulations   
prev5t+ d\ble b5efit ,! ,secret>y %all  
issue su* regulations or guidance z may 
be necess>y or appropriate to ensure t  
no co/s :i* are treat$ z co/s describ$ 9
 section 7b77#a77,m7 by reason (        
subp>agraph 7,a7 are includ$1 directly  
or indirectly1 9 ! co/s ( production (  
any applicable critical m9]al by any    
taxpay] except z provid$ by su*         
subp>agraph4  4  7b7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to co/s incurr$ aft] ,decemb] #ca1      
#bjbe4