H.R.2849 - Rare Earth Magnet Manufacturing Production Tax Credit Act of 2023.zip 下载法案原文

118 CONGRESS
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H.R.2849 - Rare Earth Magnet Manufacturing Production Tax Credit Act of 2023
118th Congress (2023-2024) | Get alerts
Sponsor: Rep. Reschenthaler, Guy [R-PA-14] (Introduced 04/25/2023)
Committees: House - Ways and Means
Latest Action: House - 04/25/2023 Referred to the House Committee on Ways and Means. (All Actions)
Summary(1) Text(1) Actions(2) Titles(2) Amendments(0) Cosponsors(2) Committees(1) Related Bills(0)
There is one version of the bill. Text available as: XML/HTML XML/HTML (new window) TXT PDF (233KB) 
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Introduced in House (04/25/2023)
H. R. 2849
To amend the Internal Revenue Code of 1986 to establish a credit for the domestic production of rare
earth magnets, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
A 25, 2023
Mr. R (for himself and Mr. S) introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to establish a credit for the domestic production of rare
earth magnets, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in
Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Rare Earth Magnet Manufacturing Production Tax Credit Act of
2023”.
SEC. 2. CREDIT FOR PRODUCTION OF RARE EARTH MAGNETS.
“SEC. 45BB. CREDIT FOR PRODUCTION OF RARE EARTH MAGNETS.
Introduced Passed House Passed Senate To President Became Law
(a) I G.—The Internal Revenue Code of 1986 is amended by inserting the
following new section after section 45AA:
“(a) I G.—
“(1) ALLOWANCE OF CREDIT.—For purposes of section 38, the credit for production
of rare earth magnets determined under this section for any taxable year is an amount equal to
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