; from beneficiation; from reprocessing mine tailings; or from reprocessing smelter or refinery slags or residues, by a taxpayer in the trade or business of smelting or processing such material. (2) Specified material (A) In general The term specified material means minerals that are necessary— (i) for the national defense and national security requirements; (ii) for the energy infrastructure of the United States, including— (I) pipelines; (II) refining capacity; (III) electrical power generation and transmission; and (IV) renewable energy production; (iii) for community resiliency, coastal restoration, and ecological sustainability for the coastal United States; (iv) to support domestic manufacturing, agriculture, housing, telecommunications, healthcare, and transportation infrastructure; or (v) for the economic security of, and balance of trade in, the United States. (B) Exceptions Such term shall not include— (i) fuel minerals, including oil, natural gas, or any other fossil fuels; (ii) water, ice, or snow; or (iii) sand, stone, gravel, pumice, pumicite, cinders, or clay. (c) Domestic smelter or processor For purposes of this section, the term domestic smelter or processor means, with respect to any specified material, the taxpayer described in subsection (b)(1) with respect to such material. . (b) Clerical amendment The table of sections for part VI of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 181 the following new item: Sec. 182. Additional deduction for cost of certain materials purchased directly from a domestic smelter or processor. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.