To amend the Internal Revenue Code of 1986 to permanently allow a tax deduction at the time an investment is made in property used for the mining, reclaiming, or recycling of critical minerals and metals from the United States, and for other purposes.

Cost and committee reports

Official records Congress.gov attaches to H.R. 8143.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. GOODEN, as printed in the Congressional Record (Vol. 166, No. 152, September 1, 2020, Page H4318):
  Article I, Section 8, clause 18 A
  Source: Congress.gov, Congressional Record September 1, 2020 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  33 characters

  Congress.gov bill record

  H.R. 8143, 116th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/116/hr/8143

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 20, 2026

  Stored copy, SHA-256 of the file

  45ad3fd442d31cd4ca1c85ce19c2a27eb05082f1551f069ea5f27549d2d9ee1f

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of January 3, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 8143, last updated January 3, 2025. PORKER’s copy was retrieved September 20, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.