H.R. 8277 — 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.

This section adds copper to the list of applicable critical minerals eligible for the advanced manufacturing production credit under Section 45X (i.e., a tax credit equal to 10% of production costs for domestically produced critical minerals used in clean vehicles and energy storage). The change applies to minerals produced and sold after December 31, 2025.

This section expands the advanced manufacturing production credit under Section 45X to treat a taxpayer's costs of extracting ore—subsequently refined into an applicable critical mineral (i.e., minerals such as lithium or graphite essential for clean energy technologies)—as eligible production costs under subsection (b)(1)(M), if the taxpayer obtains refiner certification that the mineral was sold to an unrelated person in the refiner's trade or business. Extraction costs are eligible only for ore mined in the United States or, if abroad, ore not commercially mined domestically and not from a foreign country of concern (as defined in sec. 10612(a)(1) of the Research and Development, Competition, and Innovation Act); the provision also directs the Secretary to issue regulations preventing double credits. The amendments apply to costs incurred after December 31, 2025.