To amend the Internal Revenue Code of 1986 to designate copper as an applicable critical mineral and to include ore extraction costs for purposes of the advanced manufacturing production credit.

Referred to the House Committee on Ways and Means.

2026-04-14

This bill would make copper eligible for tax credits that help manufacturers produce advanced materials domestically, and would allow companies to count the costs of extracting copper ore when calculating those tax benefits. The changes would apply to copper mining and manufacturing operations, potentially making it cheaper for U.S. companies to process copper into finished products. The goal is likely to boost domestic copper production and reduce reliance on foreign sources of this metal, which is used in electronics, renewable energy equipment, and other industries.