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139 STAT. 274 PUBLIC LAW 119–21—JULY 4, 2025 ‘‘(4) SALE OF INTEGRATED COMPONENTS.— ‘‘(A) IN GENERAL.—For purposes of this section, a per- son shall be treated as having sold an eligible component to an unrelated person if— ‘‘(i) such component (referred to in this paragraph as the ‘primary component’) is integrated, incorporated, or assembled into another eligible component (referred to in this paragraph as the ‘secondary component’) produced within the same manufacturing facility as the primary component, and ‘‘(ii) the secondary component is sold to an unre- lated person. ‘‘(B) ADDITIONAL REQUIREMENTS.—Subparagraph (A) shall only apply with respect to a secondary component for which not less than 65 percent of the total direct mate- rial costs which are paid or incurred (within the meaning of section 461 and any regulations issued under section 263A) by the taxpayer to produce such secondary compo- nent are attributable to primary components which are mined, produced, or manufactured in the United States.’’. (b) PHASE OUT AND TERMINATION.—Section 45X(b)(3) is amended— (1) in the heading, by inserting ‘‘AND TERMINATION’’ after ‘‘PHASE OUT’’, (2) in subparagraph (A), in the matter preceding clause (i), by striking ‘‘subparagraph (C)’’ and inserting ‘‘subpara- graphs (C) and (D)’’, and (3) by striking subparagraph (C) and inserting the fol- lowing: ‘‘(C) PHASE OUT FOR APPLICABLE CRITICAL MINERALS OTHER THAN METALLURGICAL COAL.— ‘‘(i) IN GENERAL.—In the case of any applicable critical mineral (other than metallurgical coal) pro- duced after December 31, 2030, the amount determined under this subsection with respect to such mineral shall be equal to the product of— ‘‘(I) the amount determined under paragraph (1) with respect to such mineral, as determined without regard to this subparagraph, multiplied by ‘‘(II) the phase out percentage under clause (ii). ‘‘(ii) PHASE OUT PERCENTAGE FOR APPLICABLE CRIT- ICAL MINERALS OTHER THAN METALLURGICAL COAL.— The phase out percentage under this clause is equal to— ‘‘(I) in the case of any applicable critical min- eral produced during calendar year 2031, 75 per- cent, ‘‘(II) in the case of any applicable critical min- eral produced during calendar year 2032, 50 per- cent, ‘‘(III) in the case of any applicable critical min- eral produced during calendar year 2033, 25 per- cent, and ‘‘(IV) in the case of any applicable critical min- eral produced after December 31, 2033, 0 percent. Time periods. Effective dates. Applicability.