‘‘(J) in the case of electrode active materials, an amount equal to 10 percent of the costs incurred by the taxpayer with respect to production of such materials,
‘‘(K) in the case of a battery cell, ...
‘‘(L) in the case of a battery module, ...
‘‘(M) in the case of any applicable critical mineral, an amount equal to 10 percent of the costs incurred by the taxpayer with respect to production of such mineral.
‘‘(i) ELECTRODE ACTIVE MATERIAL.—The term ‘electrode active material’ means cathode materials, anode materials, anode foils, and electrochemically active materials, including solvents, additives, and electrolyte salts that contribute to the electrochemical processes necessary for energy storage .
‘‘(6) APPLICABLE CRITICAL MINERALS.—The term ‘applicable critical mineral’ means any of the following:
‘‘(A) ALUMINUM.—Aluminum which is— ‘‘(i) converted from bauxite to a minimum purity of 99 percent alumina by mass, or ‘‘(ii) purified to a minimum purity of 99.9 percent aluminum by mass.
‘‘(B) ANTIMONY.—Antimony which is— ‘‘(i) converted to antimony trisulfide concentrate with a minimum purity of 90 percent antimony trisulfide by mass, or ‘‘(ii) purified to a minimum purity of 99.65 percent antimony by mass.
‘‘(C) BARITE.—Barite which is barium sulfate purified to a minimum purity of 80 percent barite by mass.
‘‘(D) BERYLLIUM.—Beryllium which is— ‘‘(i) converted to copper-beryllium master alloy, or ‘‘(ii) purified to a minimum purity of 99 percent beryllium by mass.
‘‘(E) CERIUM.—Cerium which is— ‘‘(i) converted to cerium oxide which is purified to a minimum purity of 99.9 percent cerium oxide by mass, or ‘‘(ii) purified to a minimum purity of 99 percent cerium by mass.
‘‘(F) CESIUM.—Cesium which is— ‘‘(i) converted to cesium formate or cesium carbonate, or ‘‘(ii) purified to a minimum purity of 99 percent cesium by mass.
‘‘(G) CHROMIUM.—Chromium which is— ‘‘(i) converted to ferrochromium consisting of not less than 60 percent chromium by mass, or ‘‘(ii) purified to a minimum purity of 99 percent chromium by mass.
‘‘(H) COBALT.—Cobalt which is— ‘‘(i) converted to cobalt sulfate, or ‘‘(ii) purified to a minimum purity of 99.6 percent cobalt by mass.
‘‘(I) DYSPROSIUM.—Dysprosium which is— ‘‘(i) converted to not less than 99 percent pure dysprosium iron alloy by mass, or ‘‘(ii) purified to a minimum purity of 99 percent dysprosium by mass.
‘‘(J) EUROPIUM.—Europium which is— ‘‘(i) converted to europium oxide which is purified to a minimum purity of 99.9 percent europium oxide by mass, or ‘‘(ii) purified to a minimum purity of 99 percent by mass.
‘‘(K) FLUORSPAR.—Fluorspar which is— ‘‘(i) converted to fluorspar which is purified to a minimum purity of 97 percent calcium fluoride by mass, or ‘‘(ii) purified to a minimum purity of 99 percent fluorspar by mass.
‘‘(L) GADOLINIUM.—Gadolinium which is— ‘‘(i) converted to gadolinium oxide which is purified to a minimum purity of 99.9 percent gadolinium oxide by mass, or ‘‘(ii) purified to a minimum purity of 99 percent gadolinium by mass.
‘‘(M) GERMANIUM.—Germanium which is— ‘‘(i) converted to germanium tetrachloride, or ‘‘(ii) purified to a minimum purity of 99.99 percent germanium by mass.
‘‘(N) GRAPHITE.—Graphite which is purified to a minimum purity of 99.9 percent graphitic carbon by mass.
‘‘(O) INDIUM.—Indium which is— ‘‘(i) converted to— ‘‘(I) indium tin oxide, or ‘‘(II) indium oxide which is purified to a minimum purity of 99.9 percent indium oxide by mass, or ‘‘(ii) purified to a minimum purity of 99 percent indium by mass.
‘‘(P) LITHIUM.—Lithium which is— ‘‘(i) converted to lithium carbonate or lithium hydroxide, or ‘‘(ii) purified to a minimum purity of 99.9 percent lithium by mass.
‘‘(Q) MANGANESE.—Manganese which is— ‘‘(i) converted to manganese sulphate, or ‘‘(ii) purified to a minimum purity of 99.7 percent manganese by mass.
‘‘(R) NEODYMIUM.—Neodymium which is— ‘‘(i) converted to neodymium-praseodymium oxide which is purified to a minimum purity of 99 percent neodymium-praseodymium oxide by mass, ‘‘(ii) converted to neodymium oxide which is purified to a minimum purity of 99.5 percent neodymium oxide by mass ‘‘(iii) purified to a minimum purity of 99.9 percent neodymium by mass.
‘‘(S) NICKEL.—Nickel which is— ‘‘(i) converted to nickel sulphate, or ‘‘(ii) purified to a minimum purity of 99 percent nickel by mass.
‘‘(T) NIOBIUM.—Niobium which is— ‘‘(i) converted to ferronibium, or ‘‘(ii) purified to a minimum purity of 99 percent niobium by mass.
‘‘(U) TELLURIUM.—Tellurium which is— ‘‘(i) converted to cadmium telluride, or ‘‘(ii) purified to a minimum purity of 99 percent tellurium by mass.
‘‘(V) TIN.—Tin which is purified to low alpha emitting tin which— ‘‘(i) has a purity of greater than 99.99 percent by mass, and ‘‘(ii) possesses an alpha emission rate of not greater than 0.01 counts per hour per centimeter square.
‘‘(W) TUNGSTEN.—Tungsten which is converted to ammonium paratungstate or ferrotungsten.
‘‘(X) VANADIUM.—Vanadium which is converted to ferrovanadium or vanadium pentoxide.
‘‘(Y) YTTRIUM.—Yttrium which is— ‘‘(i) converted to yttrium oxide which is purified to a minimum purity of 99.999 percent yttrium oxide by mass, or ‘‘(ii) purified to a minimum purity of 99.9 percent yttrium by mass.
‘‘(Z) OTHER MINERALS.—Any of the following minerals, provided that such mineral is purified to a minimum purity of 99 percent by mass:
‘‘(i) Arsenic.
‘‘(ii) Bismuth.
‘‘(iii) Erbium.
‘‘(iv) Gallium.
‘‘(v) Hafnium.
‘‘(vi) Holmium.
‘‘(vii) Iridium.
‘‘(viii) Lanthanum.
‘‘(ix) Lutetium.
‘‘(x) Magnesium.
‘‘(xi) Palladium.
‘‘(xii) Platinum.
‘‘(xiii) Praseodymium.
‘‘(xiv) Rhodium.
‘‘(xv) Rubidium.
‘‘(xvi) Ruthenium.
‘‘(xvii) Samarium.
‘‘(xviii) Scandium.
‘‘(xix) Tantalum.
‘‘(xx) Terbium.
‘‘(xxi) Thulium.
