Code · BILL · 115th Congress · H.R. 3314 (Introduced in House) — To transition away from fossil fuel sources of energy to 100 percent clean and renewable energy by 2050, and for othe... · Sec. 514

Sec. 514. Repeal of domestic manufacturing deduction for hard mineral mining

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Subparagraph

(B)of section 199(c)(4) of the Internal Revenue Code of 1986 is amended by striking or at the end of clause (ii), by striking the period at the end of clause

(iii)and inserting , or , and by adding at the end the following new clause: the mining of any hard mineral. . The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.