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H.R. 5033

Rare Earth Magnet Manufacturing Production Tax Credit Act of 2021

Rare Earth Magnet Manufacturing Production Tax Credit Act of 2021

This bill allows a new tax credit for the domestic production of rare earth magnets manufactured in the ordinary course of a taxpayer's trade or business. The bill defines rare earth magnet as a permanent magnet comprised of (1) an alloy of neodymium, praseodymium, iron, boron, terbium, or dysprosium; or (2) an alloy of samarium, gadolinium, and cobalt.

Referred to the House Committee on Ways and Means.

Rep. Swalwell, Eric [D-CA-15](D-CA)Sponsor
12 cosponsors6 D6 R
12cosponsors1committees3actions1related bills
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Rare Earth Magnet Manufacturing Production Tax Credit Act of 2021 — Informed