This legislation amends the Internal Revenue Code of 1986 to expand the advanced manufacturing production credit by including "black mass" as an eligible component. This aims to incentivize the domestic processing and recycling of critical minerals from spent batteries. The bill defines black mass as the intermediate solid particulate material produced from spent lithium-ion or similar electrochemical cells, containing key cathode and anode materials like lithium, nickel, cobalt, manganese, and graphite, before individual metal purification. This expansion seeks to bolster the domestic supply chain for these vital materials. The amendments will apply to components produced and sold in taxable years beginning after December 31, 2024.