Lets manufacturers get tax credits for recycling battery materials.
This bill would let manufacturers claim a tax credit for producing 'black mass,' which is a key material made from recycled lithium-ion batteries. This change aims to support domestic manufacturing of critical minerals. The new tax credit would apply to components produced and sold in tax years starting after December 31, 2024.
Today, manufacturers do not get a specific tax credit for producing 'black mass,' a material made from recycled lithium-ion batteries. If this bill becomes law, they would be able to claim an advanced manufacturing production credit for making this recycled battery material, starting with tax years after December 31, 2024.
HR 6826 · 119th Congress · December 17, 2025 · AI Summary by gemini-2.5-flash · 9/10
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