I 
117TH CONGRESS 
1ST SESSION H. R. 4932 
To amend the Internal Revenue Code of 1986 to provide an additional 
deduction for the cost of certain materials purchased directly from a 
domestic smelter or processor. 
IN THE HOUSE OF REPRESENTATIVES 
AUGUST 3, 2021 
Mr. STAUBER 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 provide 
an additional deduction for the cost of certain materials 
purchased directly from a domestic smelter or processor. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Manufacturing Amer-
ica’s Mineral Security Act’’. 
SEC. 2. FINDINGS. 
Congress finds the following: 
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(1) It is in America’s best interest to ensure a 
robust and secure domestic supply chain for U.S. 
manufacturers. 
(2) The United States increasing reliance on 
foreign sources of metals and minerals threatens our 
economic and national security while providing our 
geopolitical rivals, such as China and Russia, lever-
age over our economy. 
(3) Incentivizing domestic mineral and metal 
production and the purchase of these materials will 
make our Nation’s supply chains more secure and 
resilient. 
SEC. 3. ADDITIONAL DEDUCTION FOR COST OF CERTAIN 
MATERIALS PURCHASED DIRECTLY FROM A 
DOMESTIC SMELTER OR PROCESSOR. 
(a) IN GENERAL.—Part VI of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by inserting after section 181 the following new section: 
‘‘SEC. 182. ADDITIONAL DEDUCTION FOR COST OF CERTAIN 
MATERIALS PURCHASED DIRECTLY FROM A 
DOMESTIC SMELTER OR PROCESSOR. 
‘‘(a) IN GENERAL.—There shall be allowed as a de-
duction (in addition to any other deduction allowed under 
this chapter for the cost of specified domestically produced 
materials) an amount equal to 10 percent of the cost of 
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specified domestically produced materials if such materials 
are acquired by the taxpayer directly from the domestic 
smelter or processor of such material. 
‘‘(b) SPECIFIED DOMESTICALLY PRODUCED MATE-
RIALS.—For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘specified domes-
tically-produced materials’ means any specified ma-
terial if such material is— 
‘‘(A) in the case of a mine product, smelt-
ed or processed in the United States by direct 
smelting of ore; 
‘‘(B) in the case of a mine tailings product, 
beneficiated in the United States; 
‘‘(C) in the case of metal or metal com-
pound production— 
‘‘(i) reprocessed from slags or residues 
in the United States; or 
‘‘(ii) melted, sputtered, or otherwise 
produced in the United States; 
‘‘(D) in the case of alloy production, pro-
duced by melting together metals in the United 
States to form an alloy; and 
‘‘(E) in the case of magnet production, sin-
tered or bonded and magnetized in the United 
States. 
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