,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #hghj  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #ac1 #bjbf,mr4   
,moore ( ,utah 7= himself1 ,mr4         
,bu*anan1 ,mr4 ,c>ey1 ,mr4 ,mill] (     
,ohio1 & ,mr4 ,bean ( ,florida7         
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to exp& & improve !       
advanc$ manufactur+ production tax      
cr$it4  #a4 ,%ort title ,?is ,act may be
 cit$ z ! ,critical ,m9]al & ,extraction
 ,tax ,p>ity ,act4  #b4 ,expansion &    
improvem5t ( advance manufactur+        
production tax cr$it  7a7 ,inclusion (  
additional critical m9]als  7#a7 ,9     
g5]al ,section #de,x7c77#f7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$--  7,a7 
9 subp>agraph 7,,aa71 by ins]t+ aft]    
clause 7xxv7 ! foll[+ new clauses3      
7xxvi7 ,boron4  7xxvii7 ,copp]4         
7xxviii7 ,lead4  7xxix7 ,metallurgical  
coal4  7xxx7 ,pota%4  7xxxi7 ,rh5ium4   
7xxxii7 ,silicon4  7xxxiii7 ,silv]4     

7xxxiv7 ,uranium4  1 &  7,b7 by add+ at 
! end ! foll[+ new subp>agraph3  7,,bb7 
,phosphate ,phosphate :i* is--  7i7     
conv]t$ to-- 7,i7 phosphoric acid1 or   
7,,ii7 phosphorus ) a m9imum purity (   
#ii p]c5t phosphorus by mass1 or  7ii7  
phosphate rock purifi$ to a m9imum      
purity ( #bj p]c5t phosphorus p5toxide  
by mass suitable = use 9 ! production ( 
phosphoric acid4  4  7#b7 ,effective    
date ,! am5dm5ts made by ?is subsection 
%all apply to m9]als produc$ & sold aft]
 ,decemb] #ca1 #bjbe4  7b7 ,inclusion ( 
ore extraction co/s 9 advanc$           
manufactur+ production cr$it  7#a7 ,9   
g5]al ,section #de,x7d7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$--  7,a7  
by r$esignat+ ! p>agraph 7#d7 relat+ to 
re/rictions relat+ to prohibit$ =eign   
entities z p>agraph 7#e71 &  7,b7 by    
add+ at ! end ! foll[+ new p>agraph3    
7#f7 ,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
 ,act 7#db ,u4,s4,c4 #aibba7;a77#a7774  
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 subsection     
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  7#b7    
,effective date ,! am5dm5ts made by ?is 
subsection %all apply to am\nts paid or 
incurr$ aft] ,decemb] #ca1 #bjbe4  7c7  
,repeal ( r$uction 9 cr$it am\nt =      
metallurgical coal  7#a7 ,9 g5]al       
,section #de,x7b77#a77,m7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
7#b4e p]c5t 9 ! case ( metallurgical    
coal74  7#b7 ,effective date ,! am5dm5t 
made by ?is subsection %all apply to    
m9]als produc$ & sold aft] ,decemb] #ca1
 #bjbe4