David Schweikert (R-AZ)
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.
A Republican bill with 1 Republican cosponsor · See the cosponsor
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill seeks to amend the Internal Revenue Code of 1986 regarding the advanced manufacturing production credit. It proposes to designate copper as an applicable critical mineral. Additionally, the bill aims to include ore extraction costs within the scope of the production credit. These changes would apply to minerals produced and sold, as well as costs incurred, after December 31, 2025.
Yes· 3 of 15
- Scored +6
Would business owners be better off under this?
Directly benefits owners of mining and refining businesses through tax credits.
- Scored +6
Would people in rural areas be better off under this?
Directly impacts rural areas where ore extraction occurs through economic growth.
- Scored +4
Does this invest in rural communities?
Mining operations are typically located in rural areas, potentially bringing investment and jobs to those regions.
The opposite· 3 of 4
- Scored -3
Does this raise the taxes companies pay?
The bill provides tax credits, effectively reducing corporate tax burdens for specific industries.
- Scored -2
Does this better protect air, water and wildlife?
Increased incentives for ore extraction may lead to expanded mining activities with associated environmental impacts.
- Scored -2
Does this reduce what the federal government owes?
Increased tax credits reduce federal revenue, which could marginally increase the national debt.
Who it would affect, and how
Potential Positive Impacts for People
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Copper Designation: The bill designates copper as an applicable critical mineral under Section 45X(c)(6)(AA), which would include it in the advanced manufacturing production credit.
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Extraction Cost Inclusion: Under Section 2(a), taxpayers who extract ore that is later refined into a critical mineral can have those extraction costs treated as production costs, provided they meet specific certification and sale requirements.
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Support for Domestic Extraction: Section 2(a)(B)(i) allows the cost of extracting ore to be taken into account if the ore was extracted within the United States.
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Support for Specific Foreign Ore: Section 2(a)(B)(ii) allows for the inclusion of costs for certain ore extracted outside the United States if it is a type not extracted in the United States in commercial quantities and was not extracted in a foreign country of concern.
Potential Negative Impacts for People
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Restrictions on Foreign Ore: Under Section 2(a)(B)(ii), ore extracted in a foreign country of concern, as defined in section 10612(a)(1) of the Research and Development, Competition, and Innovation Act, is not eligible for these extraction cost considerations.
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Prevention of Double Benefits: Section 2(a)(B)(C) requires the Secretary to issue regulations to ensure that no costs treated as extraction costs are also included in the production costs of any applicable critical mineral by any taxpayer.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would business owners be better off under this? — Directly benefits owners of mining and refining businesses through tax credits. Would people in rural areas be better off under this? — Directly impacts rural areas where ore extraction occurs through economic growth. Would union members be better off under this? — Potential for increased employment and demand for skilled labor in the domestic mining sector. Would billionaires be better off under this? — Potential for increased returns on investments in critical mineral companies. Would people with substantial wealth be better off under this? — Potential for increased returns on investments in critical mineral companies. Would the very wealthiest people be better off under this? — Potential for increased returns on investments in critical mineral companies.
- Environment Energy And Infrastructure
- Does this invest in rural communities? — Mining operations are typically located in rural areas, potentially bringing investment and jobs to those regions. Does this put more money into wind, solar and other renewable power? — Facilitates the production of copper required for EV and renewable energy infrastructure. Does this cut the pollution that drives climate change? — Copper is essential for green energy technologies, and increasing its domestic supply may support decarbonization. Does this better protect air, water and wildlife? — Increased incentives for ore extraction may lead to expanded mining activities with associated environmental impacts.
- Economy And Finance
- Is this likely to create jobs? — Incentivizing domestic copper extraction and refining likely encourages investment and job growth in the mining sector. Is this likely to grow the economy? — Supports the domestic supply chain for critical minerals necessary for advanced manufacturing. Does this make it easier to run a small business? — Provides financial incentives for small-scale domestic mining and refining operations. Does this cut taxes for small businesses? — Small businesses involved in copper extraction or refining may benefit from the production credit. Does this raise the taxes companies pay? — The bill provides tax credits, effectively reducing corporate tax burdens for specific industries. Does this reduce what the federal government owes? — Increased tax credits reduce federal revenue, which could marginally increase the national debt. Does this make the government pay for what it commits to? — Adds more tax expenditures to the federal budget.
- Governance And Ideology
- Does this make it easier to do business across state lines? — Encourages a more robust domestic supply chain for critical minerals.
- National Security And Foreign Policy
- Does this make trade with other countries easier? — Restricts eligibility for minerals from countries of concern, potentially shifting trade patterns.
- 4/14/2026
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Mike CareyRepublican · Ohio